2009 (1) TMI 179

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....er per : M. Veeraiyan, Technical Member.]. - The appeal No. ST/174/2007 is by the Department against the Order-in-Appeal No. 102/ST/BPL/2006, dated 11-1-2007 of the Commissioner (Appeals). The cross objection is connected to this appeal. The party has also filed cross objection, basically in support of the order of the Commissioner (Appeals). 2. Heard both sides. 3. The respondent, on the basis ....

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....iterates the findings and reasoning given by the Original Authority and draws our attention to the fact that the respondent stood guarantee for the repaired components. 5. Ld. Counsel for the respondent relies on the decision of the Tribunal in the case of CCE v. Bhiwadi Cylinders Ltd. [2008] 15 STT 139 (New Delhi - CESTAT) and also the Board's Circular No. 81/6/2005-TRU, dated 27-7-2005 in suppo....

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....intenance or management of immovable property;] (6) In the present case, the respondent is only undertaking repair of the old cylinders. Contract for maintenance is distinct from a contract for repair. Maintenance involves periodical checkups and services to prevent failure of the machinery. Repair arises after the machine fails or gives problem. Maintenance may or may not involve repair. There m....