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1. Classification of services - Maintenance and Repair service or otherwise - no repair or maintenance service has been rendered by the assessee and whatever repair service...

2. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

3. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

4. Levy of Service Tax - Commercial or Industrial construction services provided to Railways - The provisions of Section 65A of Finance Act 1994 provides for classification...

5. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

6. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

7. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

8. Commercial Coaching or Training Services and Management, maintenance and repair services - training in Aircraft Maintenance Engineering - held as taxable services -...

9. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

10. Demand of service tax on Management, Maintenance or Repair Services - Export of services - Place of provisions of services - it is not disputed that the services are...

11. Nature of expenditure - current repairs - Replacement of an old machine with a new one would constitute the bringing into existence of a new asset in place of the old...

12. Levy of Service tax - Composite Maintenance Contract - The entire plant was handed over by TWAD Board to Appellant for operation and completing the contract to TWAD...

13. Classification of Services - activities of restoration and painting of cylinders and affixing logo on cylinders - the appellants cannot be held to be undertaking the...

14. Classification of services - Management, Maintenance or Repair service or otherwise? - Activity of operation and maintenance of power plants - monitoring plant equipment...

15. Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the...