2019 (3) TMI 766

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....ertake service of repair and maintenance of the machines to those buyers who opt for it. The repairs are usually carried out at the factory of the Appellant. The department has issued show cause notices to the Appellants demanding service tax alongwith interest & penalty and the same were confirmed by the lower authorities and were up held by Commissioner (Appeals) vide NGP/EXCUS/000/APPL/ 264-265/14- 15 dated 22/01/2015 & Order-in-Appeal No. NGP/EXCUS/000/APPL/552/17 dated 06/12/2017. Hence these appeals. 2. The Appellants submitted that the repair and refurbishing is done at the premises of the Appellants and if needed by changing repares and after reassembly and necessary testing machines are returned to their customers on payment of ....

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....TR 20 (iv) ASL Motors Pvt. Ltd. Vs. CCE, 2009 (9) STR 356 3. The Learned Authorised Representative has reiterated the findings of the order-in-appeal and order-in-original and sought to rely upon the case of Bata India Ltd. Vs. CCE and ST, Delhi 2018 (15) G.S.T.L. 339 (Tri.-Del). 4. Heard both sides and perused the records of the case. In the instant case the Appellants are receiving goods for refurbishing or repair from their customers as and when the need for repairs is felt by the customers of the appellants. There are two types of customers who are availing such services from the Appellants. Some customers have opted for the warranty/ guarantee scheme and some of them have not. The method followed by the Appellants is that in r....