2018 (7) TMI 700

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.... (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in providing maintenance and operation of electrical equipment such as generator, UPS, lighting facilities etc. During the course of audit, it was noticed that they had not paid service tax under the category of management, maintenance and repair service. Show cause notice dated 24.12.2008 was issued and ....

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.... That the department cannot issue such corrigendum revising the demand without any basis. She relied upon the decision in the case of Mahindra & Mahindra Ltd. Vs. CCE - 2006 (196) ELT 62 (Tri. Mum.). 3. The ld. AR Shri K.P. Muralidharan supported the findings in the impugned order. 4. Heard both sides. 5. From the facts on record as well as the submissions made before us, it is brought out that....