Commissioner of C. Ex. Vs. Maheshwari Transformers Pvt.

Commissioner of C. Ex. vs Maheshwari Transformers Pvt.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 16, 2008

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Citation: sooperkanoon.com/46821
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, S T T.V.
Decided On: Jan 16, 2008
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of C. Ex.

Respondent

Maheshwari Transformers Pvt.

Excerpt

2. revenue wants to charge service tax from the appellants under service maintenance or repair. prior to 16-6-2005 scope of maintenance or repair relates, service provided by any person under maintenance contract or agreement. present dispute is for the period prior to 16-6-2005. we have gone through the copy of contract product by the revenue. agreement is regarding rate contract for repair of damaged transformer. there is no agreement for maintenance of transformer.3. further, we find that the cbec issued a circular relied upon by the commissioner provides that prior to 16-6-2005 maintenance or repair carried out under the maintenance contract was covered under service tax. repair or servicing carried out under contract other than maintenance was not covered under the purview of service tax. in view of the above circular and in view of the fact that there was no maintenance contract we find no infirmity in the impugned order.

Full Judgment

2. Revenue wants to charge service tax from the appellants under service maintenance or repair. Prior to 16-6-2005 scope of maintenance or repair relates, service provided by any person under maintenance contract or agreement. Present dispute is for the period prior to 16-6-2005. We have gone through the copy of contract product by the Revenue. Agreement is regarding rate contract for repair of damaged transformer. There is no agreement for maintenance of transformer.

3. Further, we find that the CBEC issued a Circular relied upon by the Commissioner provides that prior to 16-6-2005 maintenance or repair carried out under the maintenance contract was covered under service tax. Repair or servicing carried out under contract other than maintenance was not covered under the purview of service tax. In view of the above circular and in view of the fact that there was no maintenance contract we find no infirmity in the impugned order.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of C. Ex. vs Maheshwari Transformers Pvt. Same Subject Service Tax Same Judge S Kang, Vice-, S T T.V.