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2017 (5) TMI 400 - CESTAT NEW DELHIMaintenance or repair service - hauling/maintenance of plant and equipments of the client - case of appellant is that in the absence of any maintenance contract or agreement, the one time repair activities carried out by them cannot be taxed as “maintenance or repair service” - Held that: - The period involved in the present dispute is from 01/07/2003 to 31/03/2005. During the said period the service tax liability under “maintenance or repair service” will arise when the same service is provided by any person under maintenance contract or agreement - there is no maintenance contract or agreement in the said arrangement. There is a fine distinction between one time repair activity, (though it may involve work as a part of overall maintenance) and a regular maintenance contract. The maintenance agreement or contract, may or may not include in its scope repair of specific equipment - The Tribunal in the case of Basant Enterprises vs. CCE, Bhopal [2011 (4) TMI 550 - CESTAT, NEW DELHI], held that the liability under maintenance or repair service cannot be apply to repair activity in terms of rate contract work order - appeal allowed - decided in favor of appellant.
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