BASANT ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) WE heard the parties on the waiver/stay petition.

(2.) THE dispute in this appeal relates to taxable service called 'maintenance or repair' service. As per the definition of said service, as it stood prior to 16 -6 -2005, it meant "any service provided or to be provided to a customer by any person in relation to maintenance or repair". The term "maintenance or repair" was defined, as the definition stood at the relevant time, to mean "any service provided by -(i) any person under maintenance contract or agreement; or (ii) a manufacturer or any person authorized by him". In the present case we are concerned with the clause (i) of the definition,

(3.) ON behalf of the appellant our attention was drawn to the clarification of the Board (CBEC) vide circular dated 27 -7 -2005 to the effect that "prior to 16 -6 -2005 repair or services carried out under a contract other than maintenance contract or agreement was not covered within the provisions of service tax". Reference was also made to decisions of the Tribunal in Cochin Shipyard Ltd. v. CCE, Cochin 2007 (7) S.T.R. 291 and CCE, Jaipur -I v. Maheshwari Transformers Pvt. Ltd.