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2017 (6) TMI 1074 - AT - Service TaxWorks contract service - Maintenance and repair service - it was observed by the department that appellant has provided ‘maintenance and repair service’ to them for which no service tax appeared to have been paid - Held that: - since the maintenance work involved supply of goods for replacement of faulty ones as well as rendering of service, the activity carried out is in the nature of Works Contract Service, even for the period prior to 1.6.2007. The department has not brought any evidence on record to show that the activity carried out prior to 1.6.2007 was different - the demand for Service Tax for the period prior to 1.6.2007 cannot be sustained - appeal allowed - decided in favor of appellant
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