2018 (7) TMI 2026

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....Shri A. K. Das, Advocate For The Respondent (s) : Shri S. Mukhopadhyay, Suptd. (AR) ORDER Per Shri P. K. Choudhary The facts of the case in brief are that the appellant had entered into a contract with M/s. Skipper Steels Ltd. for providing HDD Machine on hire basis during the period 01.04.2004 to 31.03.2005. The said contract also stipulated that there will be maintenance charge of the mach....

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....t transaction of giving the machinery on hire is a composite contract and hence maintenance charge included into the contract cannot be vivisected and charged service tax. He further submits that the supply of Tangible Goods Service became taxable w.e.f. 10.05.2008 i.e. much after the period of demand in question. Accordingly, department cannot demand service tax for a prior period. He further sub....

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.... per month. During this period, maintenance charges for said machines were stipulated @ Rs. 3.00 lakhs per month and the ownership of the machines remains with the appellant. For the period in dispute the machines were in use by the client and for such use the maintenance services were provided that this activity will be clearly fall under the definition of 'Maintenance and Repair Service'. Howeve....