2017 (5) TMI 400

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 maintenance and repairing service. The appe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vice 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 letter dated 04/06/2004 of the client, specif....