2006 (8) TMI 35 - AT - Service Tax

Service Tax Maintenance and repair service Contract provides rates and guarantee for repaired transformers Repair of service carried out under the contract other than maintenance contract not covered within purview of service tax (As per Board s Circular dated 27-7-2005 prior to 16-5-2005)

Summary

The Appellate Tribunal CESTAT, New Delhi heard appeals by the Revenue regarding Service Tax demand on maintenance and repair services. The Tribunal found that the contract was for repair and not maintenance, thus not subject to Service Tax before 16-6-2005. The appeals by the Revenue were dismissed.