2008 (12) TMI 98

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....MEMBER and P.K. DAS, JUDICIAL MEMBER Sudhir Malhotra for the Appellant. Vijai Kumar for the Respondent. [Order per : P.K. Das, Judicial Member.]. - Common issue is involved in these appeals and, therefore, all are being taken up together for disposal. 2. Assessees filed appeals against demand of tax for the period 16-6-2005 to October, 2005. Revenue filed appeals against setting aside of dema....

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....-2003. Show-cause notices were served on the assessees demanding tax and penalties for the period 1-7-2003 to 10-10-2005. The Adjudicating Authority confirmed the demand of tax and imposed penalties. The Commissioner (Appeals) modified the Adjudication Order insofar as the demand of tax prior to 16-6-2005 and penalties were dropped. 5. After hearing both the sides and on perusal of the records, w....

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....ning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (b) maintenance or management of immovable property. 6. On perusal of the above definitions, it is seen that from 16-6-2005, any person is providing any service under a contract for "Maintenance or Repair" liable to pay tax. In the present case, the assessees are repairing old and used tyres. The Commissione....