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2011 (5) TMI 179 - AT - Service TaxDemand - Maintenance or Repairs service - Time barred - the introduction of service tax law on maintenance or repairs was in initial stage during the relevant period and the perusal of rate of contract entered by the appellant would indicate that the amount paid for job done and hence can be considered as a rate contract, there could be a legitimate understanding of the appellant that they are not liable to discharge service tax liability under the maintenance or repair services - the amount of service tax within the period of limitation needs to be recalculated by the lower authorities, considering the amount received as cum-duty amount and to be recovered from the appellant with appropriate rate of interest as provided under the law - they are not liable to discharge the service tax liability as per the agreement entered by them due to which the appellant may not have discharged service tax liability under section 73(1) of Finance Act, 1994 - service tax liability and interest thereof within the period of limitation from the date of show-cause Notice are upheld and confirmed and service tax liability beyond the period of limitation is set aside. Penalties imposed on the appellant are also set aside - Appeal is dismissed
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