2019 (6) TMI 211

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....ngaged in the manufacturing and marketing of air conditioners, forklifts trucks and also undertake turnkey projects for the installation of Heating, Ventilation and Air Conditioning systems and Water Management systems etc. They are registered under Service Tax for providing service of "Erection, Commissioning and Installation service" and "Maintenance, Management and Repair service". He pointed out that during audit for the period July 2003 to March 2005, the Revenue sought to tax certain transactions under Maintenance, Management and Repair service. Ld. Counsel argued that the said contracts are pure operation contracts. Ld. Counsel argued that the activity of pure operations contract service is covered in Maintenance, Management and Repa....

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....h issue that the contract being Works Contract and hence not liable to tax prior to 01.06.2007. For this argument, he produced assessment order for the year 2003-04 wherein Sales Tax authorities along with certain invoices also shown and perusal of these documents indicates that none of these relates to operation activities and these documents have no relevance for the purpose of this dispute as they relate to normal maintenance work done by the appellant. Ld. Counsel relied on the decision of the Tribunal in the case of Shiv Shakti Electricals vs. CCE vide Final Order No. 50086/2019 dated 21.01.2019 and also in the case of Genting Lanco (India) Pvt. Limited vs. CCE - 2018 (11) TMI-167-CESTAT Hyderabad. Ld. Counsel pointed out that since th....