- (1.) Present appeal under Section 35-G of the Central Excise Act, 1944 has been preferred against the impugned order dated 20.06.2011 passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi in Appeal No.ST/1536/2010-CU (DB), Commissioner, Central Excise, Lucknow vs. M/s Technical Associates.
(2.) The brief facts of the case are that the respondent - M/s Technical Associates Limited is engaged in rendering the services of maintenance and repair of Transformers. The respondent entered into an agreement with U.P. Power Corporation Limited for repair and testing of damaged Transformers, whereby respondent has to lift the damaged Transformers and after repair, re-installed the same.
(3.) During the scrutiny, the A.O. found that during the period from 01.04.2006 to 31.03.2007, the respondent has lifted the damaged Transformers by their own Trucks and charged a sum of Rs.5,31,400/- from U.P. Power Corporation on account of "maintenance and repair" of the old and damaged Transformers. The A.O. opined that on this amount, the respondent is liable to pay Service Tax amounting to Rs.66,294/- which was not paid by him. So, the A.O. has made a demand of Service Tax of Rs.66,294/- for the period 01.04.2006 to 31.03.2007. On the similar analogy, the A.O. raised demands of Service Tax of Rs.74,137/- for the period 01.04.2003 to 31.03.2006, and Rs.40,553/- for the period 01.04.2007 to 31.03.2008. In addition to above, the A.O. levied a penalty of Rs.5000/- under Section 77 of the Finance Act, 1994. The A.O. also levied another penalty of Rs.1,80,984/- under Section 78 of the Finance Act, 1994.;