No Service Tax on Restoration & Painting of Cylinders as ‘Maintenance and Repair Service’

M/s. R.K. Cylinders Vs Commissioner Of Central Tax (CESTAT Bangalore)

Going by the activity undertaken by the appellants as per the tender agreement, it is seen that he is not covered under (i) as above. Moreover, he is not a manufacturer of cylinders or he is not any person authorized by a manufacturer. It is not understood as to how the Revenue felt that the services undertaken by the appellants are covered under ‘Please become a Premium member. If you are already a Premium member, login here to access the full content.