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2014 (8) TMI 1102
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....MOHANTY, JUDICIAL MEMBER Mr. S. Teli, Dy. Commissioner (AR) For the Respondent Order Per : B.S.V.MURTHY Appellant is registered for providing service of maintenance and repair, erection and commissioning, business auxiliary service, etc. During the period from April 2006 to March 2011, it was found during the course of audit that the appellants had entered into an agreement with such s....
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....ng through the records, we find that appellants are manufacturing an item called accumulators which is used in coal mines. These accumulators require aftersales service viz., including nitrogen chargers. Appellants have identified 5 service providers for providing this service to the customers and they were authorized to provide this aftersales service and they were all required to sha....