2017 (6) TMI 1074

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.... for the Appellants Shri Ranjan Khanna, DR for the Respondent ORDER Per: V Padmanabhan The appeal is against the order in appeal dated 27.12.2013. The appellant has taken the registration under the category of Works Contract Service(WCS) which came on the statute book from July, 2007 and are paying service tax under the said category. During the course of scrutiny of records of M/s. J ....

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.... learned DR. Learned Counsel submitted that the services rendered by the appellant falls under the category of Works Contract Services which was introduced with effect from 1.6.2007. With effect from that date the appellant was already registered for maintenance and repair services under WCS and paying the Service tax. Since the nature of the services rendered has remained the same during the peri....

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..... The department has alleged that the services rendered to M/s. J.K Tyres which comprises works such as laying of airlines trench 2, Press dom repairing, screw conveyor maintenance, boiler casing plant maintenance etc. are in the nature of repair and maintenance services. The contention of the appellant is that the nature of service rendered prior to 1.6.07 as well as after 1.6.07 has remained the....

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....usal of these documents, we note that since the maintenance work involved supply of goods for replacement of faulty ones as well as rendering of service, the activity carried out is in the nature of Works Contract Service, even for the period prior to 1.6.2007. The department has not brought any evidence on record to show that the activity carried out prior to 1.6.2007 was different. It has been h....