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2009 (1) TMI 252 - AT - Service TaxManagement, Maintenance or Repair Service (MMR) - The appellants urged that they would not fall within the service tax net under the heading ‘maintenance or repair service’ as they only repair but do not maintain the transformers – held that - It appears that the Board’s instructions dated 27-7-2005 have not been properly examined. The prayer of the appellant is that the lower authority should consider the said Circular and impose the service tax on them only with effect from 16-6-2005. It is seen that the Original authority has not examined the issue in the light of the Board’s Circular – matter remanded.
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