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2011 (5) TMI 629 - CESTAT, DELHIMaintenance and repair service - appellants entered into contract with KTPS for routine breakdown repairs - assessee contended wordings used in the contract indicate that it could be a routine and breakdown maintenance of its ash handling plant and it is in fact rate contract - period involved 01.07.03 to March, 2005 - definition of maintenance or repair service undergone change from 16.06.05 - Held that:- We are of the considered view that appellant could have entertained a bonafide belief, that the contract entered by them is a rate contract and the payment being based on the work done by them during the existence of agreement. We find there is no malafide intention in the appellant in not discharging service tax liability from 01.07.03. Therefore, Service tax liability and interest thereof within the period of limitation from the date of SCN are upheld and confirmed and service tax liability beyond the period of limitation is set aside.
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