Universal Cylinders Ltd. Vs. Cce - Court Judgment

SooperKanoon Citationsooperkanoon.com/45667
SubjectService Tax
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnJun-15-2007
JudgeN T C.N.B., P Das
Reported in(2007)8STR628
AppellantUniversal Cylinders Ltd.
RespondentCce
Excerpt:
2. the impugned order has imposed service tax by treating reconditioning as repair-cum-maintenance. the submission of the ld.consultant is that reconditioning was included only with effect from 2005 and the demand is for an earlier period. it is also being pointed out that the appellant has already deposited rs. 60,000/- out of the demand of about rs. 2.30 lakhs.3. a perusal of the definition of the service during the relevant period shows that reconditioning was not treated as repair cum maintenance during that period. the appellant has a strong, prima facie, case on merits. in view of this, requirement for further pre-deposit is waived and stay application is allowed.
Judgment:
2. The impugned order has imposed service tax by treating reconditioning as repair-cum-maintenance. The submission of the ld.Consultant is that reconditioning was included only with effect from 2005 and the demand is for an earlier period. It is also being pointed out that the appellant has already deposited Rs. 60,000/- out of the demand of about Rs. 2.30 lakhs.

3. A perusal of the definition of the service during the relevant period shows that reconditioning was not treated as repair cum maintenance during that period. The appellant has a strong, prima facie, case on merits. In view of this, requirement for further pre-deposit is waived and stay application is allowed.