R.K. Singh, Technical Member - The appellant filed appeal against Order-in-appeal No. 215/RDN/ST/JPR-II/2012 dated 27.12.2012 which partially upheld the Order-in-Original No. 888/ST/2009-10 dated 24.09.2010 passed by the Deputy Commissioner Central Excise Indore in as much as it upheld the demand of Service Tax of Rs. 61,847/- as against Rs. 69,360/- confirmed vide the said order-in-Original.

2. Briefly stated the facts of the case are that the appellant having service tax Registration No. AACFS8313CXM003 was engaged in providing 'Repairs and Maintenance Services'. It was alleged in the Show Cause Notice that there was a difference between amount shown in their ledger and in the ST-3 returns for the period from Oct.,2004 to March, 2009 on which it did not pay service tax of Rs. 258926/- and the same was liable to be recovered alongwith interest and penalty by invoking the extended period.

3. The appellant contended before the adjudicating authority that prior to 16.06.2005 repair service other than under a maintenance contract was not liable to service tax and the CESTAT New Delhi vide final order Nos. 340 - 341 of 2006 held that their Transformer Repairing Contract with RSEB wa