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2015 (12) TMI 1496 - CESTAT MUMBAIDemand of service tax - services provided to self - Management, Maintenance or Repair services - Held that:- To maintain ones own equipment, to optimize the usefulness, by maintenance and repair, in the BOOT period, is certainly not liable to Service tax as services rendered to self cannot be taxed. - There is nothing on record to indicate contrary in the appeal filed by the Revenue - In our view the impugned order as well as the order of the adjudicating authority are correct, legal and does not suffer from any infirmity. - Decided against Revenue.
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