2008 (2) TMI 131

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....].- This is an appeal filed by the department against the order of Commissioner (Appeals) No. 38 (MPM)ST/JPR-I/2006  dated 28.4.2006. 2.  Heard both sides. 3. The relevant facts, in brief, are as follows:- (a) The respondent is a manufacturer of LPG Cylinders.  They also undertake heat treatment / repair of old LPG cylinder under rate contract for oil companies like IOCL, B....

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....istinctly in the bills and consequently confirmed a demand of Rs. 3,34,891/- along with interest  and imposed   penalties under different Sections of the Finance Act, 1994. (f) The Commissioner (Appeals) held that the repair services rendered by the respondent could not be considered to be under a maintenance contract or agreement. He relied on the Board's Circular No. B-1/6/....

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....der a contract or an agreement; or (ii) a manufacturer or any person authorized by him, in relation to,- (a) Maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (b) Maintenance or management of immovable property;] 6. In the present case, the respondent is only undertaking repair of the old cylinders.  ....