2017 (5) TMI 400

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....shu Khemuka, Advocate - for the appellant. Shri J.P. Singh, Authorized Representative (DR) - for the Respondent. ORDER Per. B. Ravichandran : The appellant is aggrieved by the order dated 12/10/2009 of Commissioner (Appeals), Bhopal. Through the said order, the learned Commissioner (Appeals) upheld the demand of service tax of Rs. 53,790/- towards service tax under the category of main....

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....red as maintenance contract liable to service tax. 3. We have heard both the sides and perused the appeal records. The period involved in the present dispute is from 01/07/2003 to 31/03/2005. During the said period the service tax liability under "maintenance or repair service" will arise when the same service is provided by any person under maintenance contract or agreement. We have perused le....

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....for the same client, the service tax liability was dropped by the First Appellate Authority. A reference is made to orders dated 20th July 2009 and 27th July, 2009 of Commissioner (Appeals). 4. We also refer and rely on the decisions of the Tribunal in Basant Enterprises vs. CCE, Bhopal reported in 2011 (24) S.T.R. 352 (Tri. - Del.) and Aditya Vidyut Appliances Ltd. vs. CCE, Mumbai reported in ....