2017 (4) TMI 1023

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....nt Per: M.V. Ravindran This appeal is directed against order-in-original No.20/Commr(KAP)/LTU-M ST/2011 dated 10.02.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this case is whether the appellant herein is required to discharge the service tax on the amount received by them under the category of 'Management, Maintenance or Repair Services' or ....

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....maintained the plant, machinery and other assets despite the fact that these assets are the property of DAE. 5. On careful consideration of submissions made and perusal of records, we find that the demands confirmed by the adjudicating authority are not correct and against the law settled by various decisions of the Tribunal. On perusal of the definition of 'Management, Maintenance or Repair Serv....

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....en a contract for operation for the bulk handling plant of ONGC on a consideration and this activity of bulk handling plant was sought to be taxed under 'Management, Maintenance or Repair Services'. The period involved in Polydrill Engineers Pvt. Ltd. case was also pre and post 01.05.2006. This Bench after reproducing the definition of 'Management, Maintenance or Repair Services', following the ju....