2017 (4) TMI 586

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....ER [Order per : Ashok K. Arya, Member (T)]. - Revenue is in appeal against the Commissioner (A)'s Order No. 171/2003-C.E., dated 8-7-2003 whereunder Commissioner set aside the Order-in-Original No. 7/2001, dated 24-3-2001 dropping the demand against the assessee-respondent viz., Indital Construction Machinery Ltd. 2. Matter concerns with classification of the activities of the respondent, w....

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....pondent. 4. The learned AR, Shri Parashiva Murthy has reiterated the findings given in the Order-in-Original passed by the Deputy Commissioner. He further pleads as follows : (i)   The respondent is manufacturing material equipment viz. Reach Stakers which are mobile trucks fitted with hydraulic and mechanical equipments capable of lifting fully laden 40' x 10' & 20' x 10' metal c....

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.... of the case, the submission of the Revenue as well as the contents of the impugned order passed by Commissioner (A). 6. We find that the services in question are in the normal category of maintenance services which were not taxable during the period of dispute i.e. 1997-98 to 1999-2000. These services have been subjected to taxation only after pronouncements made to that effect in the Budge....