𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 – 𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 – 𝗡𝗼 𝗘𝘃𝗶𝗱𝗲𝗻𝗰𝗲 𝘁𝗼 𝗦𝗵𝗼𝘄 𝗥𝗲𝗽𝗮𝗶𝗿 𝗖𝗵𝗮𝗿𝗴𝗲𝘀 𝗜𝗻𝘀𝘁𝗲𝗮𝗱 𝗼𝗳 𝗝𝗼𝗯 𝗪𝗼𝗿𝗸 𝗖𝗵𝗮𝗿𝗴𝗲𝘀, 𝗡𝗼 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗔𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: The Tribunal found no evidence to classify charges as repair instead of job work, setting aside the impugned order.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗣𝗮𝗿𝘁𝗶𝗲𝘀: M/s. Servalaxmi Services vs. The Commissioner of Central Excise and Service Tax 𝗜𝘀𝘀𝘂𝗲: Is Service Tax demand on M/s. Servalaxmi valid without agreement? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant, a paper mill machinery manufacturer, performed incidental repairs.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal relied on the Delhi Bench ruling in M/s. Crimpson Electronics case, stating there was no evidence to prove that repair charges were received instead of job work charges, nor was there a contract or agreement to verify the nature of repair work. As a result, the demand for Service Tax was not sustainable.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Servalaxmi Services vs. The Commissioner of Central Excise and Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 24 February 2023