Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 445 - AT - Service TaxTaxability of repairing activity undertaken by the appellant of transformers manufactured by other manufacturers - maintenance or repair services - Held that:- the requirement of statute prior to 15.06.2005 for taxability of the services rendered is very clear i.e. that the maintenance of repairs has to be provided by any person under "maintenance contract" or agreement. Undisputedly in the case in hand for the entire period, there was no maintenance contract entered by the appellant with the State Electricity Board for repairs of their transformers. - The tender process through which the appellant got the contract for repairing the transformers is only a "work order" and contract for repair and it is not a "maintenance contract". - Service Tax was not leviable during the relevant period - Decided in favor of assessee.
|