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2011 (4) TMI 462 - CESTAT, NEW DELHITax liability - Providing services of repair of transformers under rate contract - Whether maintenance and repair under rate contract is not liable to service tax prior to 16.6.2005.-As per the Tribunal s decision in the case of CCE, Jaipur-I vs. Bhiwadi Cylinders Pvt.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.
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