TMI Blog2011 (4) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd [2008 -TMI - 4573 - CESTAT, NEW DELHI] held that repair activities under a rate contract would not be covered by the definition of maintenance and repair service for the period prior to 16.6.2005, which required said activity to be carried under a maintenance contract - decided in favour of assessee. - 496 of 2007 - - - Dated:- 19-4-2011 - Mrs.Archana Wadhawa, Mr.M.Veeraiyan JJ. Prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn that such contracts for repair service are not covered under the maintenance and repair service for the period prior to 16.6.2005. The said decisions, for arriving at the above finding, have also relied Board s circular No.B1/6/2005-TRU, dated 27.7.2005 clarifying that maintenance and repair under rate contract is not liable to service tax prior to 16.6.2005. Reference is made to the Tribunal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cylinders in original workable condition. The process undertaken by the appellants would come under the scope of maintenance and repair service. As such, he submits for upholding of the impugned order. 4. After appreciating the submissions, we find that the issue is no more res integra and stands covered by the precedent decisions of the Tribunal referred supra. Admittedly, the repair in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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