Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 805 - AT - Service TaxWaiver of pre-deposit - The demand under challenge is in relation to “maintenance or repair service” rendered by the appellant through a contractor to the State Government. Transformers belonging to the State Government were repaired in the said manner during the period of dispute - The appellant has taken a feeble contention to the effect that the repairs undertaken by them through contractor cannot be exigible to levy of service tax - After considering the definition of the service as amended from time to time, have not been able to accept the contention of the assessee - Decided against the assessee.
|