2018 (7) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t (s) Shri D.Haldar, AC(AR) Advocate for the Respondent (s) ORDER Per Shri V. Padmanabhan 1. The present appeal has been filed against the Order-in-Appeal 01/ST/2008 dated 19.01.2008. 2. The brief facts of the case are that the appellant is authorized service agent for M/s. Samsung India Electronics Ltd. for their product i.e. air conditioner. As per the agreement with the manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ategory of maintenance and repair service for such service carried out during the warranty period, by taking the monthly amounts received by the appellant from the manufacturer as consideration for carrying out said service. Aggrieved by the same the present appeal has been filed. 3. With this background we heard both sides and perused the appeal record. 4. It is the submission of the ld. Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned order. He drew our attention to the CBEC Circular No.59/8/2003 dated 20.06.2003 wherein, in connection with maintenance and repair service the following clarification has been given: "2.3.2. Certain doubts have been raised in case of maintenance and repair services as to whether service tax on maintenance and repair would be charged in cases where during the guarantee period,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 7. As per the definition of maintenance and repair service, for the relevant period we note that maintenance and repair carried out as per the agreement is covered. The definition also covers the cases where a person authorized by manufacturer carries out maintenance and repair service. After carefully considering the present case we are of the view that service rendered by the appellant duri....