2020 (1) TMI 145

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.... N. Viswanathan, Advocate for the Appellant Shri Arul C. Durairaj, Authorized Representative for the Respondent ORDER Per Smt. Sulekha Beevi C.S: Brief facts are that appellants are engaged in providing service of annual maintenance of set top boxes "Sun Direct", on the basis of agreement entered by them. As per agreement, Annual Maintenance Fees, per box, per year was fixed as Rs. 36/- being ....

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....vice tax. Show-cause notice dated 08.04.2015 was issued demanding differential service tax of Rs. 56,88,580/- for the period from Dec.'09 to Mar.'14. After due process of law, the original authority confirmed the demand along with interest and imposed equal penalty. Aggrieved by such order, the appellants filed appeal before Commissioner (Appeals), who upheld the order passed by the original autho....

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....Court in the case of Commissioner Vs M/s. WIPRO GE Medical Systems Pvt. Ltd., reported in 2012 (28) S.T.R.J.44 (S.C). Similarly, in the case of M/s. Safety Retreading Co. (P) Ltd., Vs Commissioner of Central Excise, Salem reported in 2017 (48) S.T.R.97 (S.C.), the Hon'ble Apex Court rejected the department's plea on the ground that there is no sale of parts or other materials in execution of contr....