COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Vs. SHIV ENGINEERING

JUDGEMENT

(1.) THESE are six appeals filed by the Commissioner of Central Excise and Customs and Service Tax, Allahabad as per details given below: -

(2.) RESPONDENTS are engaged in the activity of repair of old and damaged transformers and are registered with the Department for rendering the taxable service namely Management, Maintenance or Repair service falling under Section 65(64) of the Finance Act.

(3.) LD . DR appearing for Revenue submits that as per agreement Respondents are providing service of Repair or Maintenance of transformers and main job of the Respondent is repair and testing of transformers and replacement of parts during the process of repair is only ancillary to main work of repairs of transformers. He submits that contract being composite, it is obligatory on the Respondents to replace certain parts which are used/consumed during the repair and this process of replacement is only ancillary to main work of repair. He submits that Notification 12/2003 is also not applicable as replaced parts are not sold by the Respondents. He points out that original authority has relied on the decision of Tribunal in case of Wipro GE Medical System Ltd. - : 2009 (14) S.T.R. 43 but since Section 67 has been amended with effect from 19 -4 -2006, ratio of this decision is not applicable to post 19 -4 -2006 period. He states that Orders -in -Original are not proper and legal and need to be set aside.