2018 (9) TMI 187

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....reparation, repainting, punching and stenciling of details of logos of their clients and returning these to various oil companies. The Department initially issued a show-cause notice dated 29.12.2005 demanding service tax on the activities of restoration and painting under the heading 'Technical Testing and Analysis Services' alleging undervaluation. A show-cause notice was dropped. Then, the Joint Commissioner of Service Tax issued show-cause notice dated 30.1.2006 demanding service tax on the activity of restoration and painting of cylinders and affixing logo on cylinders under the heading 'Maintenance and Repair Service'. However, the Joint Commissioner has dropped the proceedings. 2. The Commissioner of Service Tax, Bangalore, in exe....

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....fore, the activity does not get covered under the heading 'Maintenance and Repair Service' during the relevant period. He relied upon the following decision: Aditya Vidyut Appliances vs. CST: 2018 (11) GSTL 353 (Bom.) CCE, Jaipur vs. Dusad Transformer & Switchgears (P) Ltd.: 2007 (5) STR 37 (Tri.-Del.) Uni Power System Ltd. vs. CCE, Cochin: 2007 (7) STR 590 (Tri.-Bang.) Cochin Shipyard vs. CCE: 2009-TIOL-1129-CESTAT-BANG. Sharda Udyog vs. CCE, Ghaziabad: 2009 (15) STR 186 (Tri.-Del.) 3.3 He further submitted that the activity undertaken by them is only surface preparation, painting or repainting, which cannot be held to be repairs and maintenance. He relied upon: Universal Cylinders L....

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.... is liable for service tax, they are eligible for CENVAT credit on the materials used with effect from 10.9.2004 and exemption under Notification No.12/2003. (iii) Some invoices have been added up twice. (iv) Show-cause notices are made on assumptions and are hit by limitation. 3.8 He placed reliance on the following case laws to support their claim. CCE vs. Advantage Media Consultant: 2008 (10) STR 449 (Tri.-Kol.) CST vs. Prompt & Smart Security: 2008 (9) STR 237 (Tri.-Bang.) Oudh Sugar Mills Ltd. vs. UOI: 1978 ELT J172 Shakshi Mafkin Pvt. LTd. vs. CCE: 2016 (343) ELT 972 (Tri.-Chan.) Shilpa Colour Lab vs. CCE: 2007 (5) STR 423 (Tri.-Bang.) LSG Sky Chefs (India) Pvt....

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....dertaken by the appellants are covered under 'Maintenance or Repair Service' during the relevant period. As submitted by the appellant, the Department of Explosives have categorically declined permission for hot repairs of LPG cylinders as he was not a manufacturer. Therefore, the appellants cannot be held to be undertaking the services chargeable under 'Maintenance and Repair Service' as an agent of manufacture also. It is found as per tender that the repainting, etc., undertaken by the appellants is to maintain the colour coding required for the maintenance of standards of safety as categorically brought out in para 15.0, 15.1 and 18.0 in the terms and conditions of the tender. Therefore, it appears that they are not covered by clause (ii....