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2018 (7) TMI 268 - AT - Service TaxTaxability - Maintenance and repair service during the warranty period - CBEC Circular No.59/8/2003 dated 20.06.2003 - Held that:- As per the definition of maintenance and repair service, for the relevant period, the maintenance and repair carried out as per the agreement is covered. The definition also covers the cases where a person authorized by manufacturer carries out maintenance and repair service - The service rendered by the appellant during the warranty period is on behalf of the manufacturer who has authorized the appellant. Hence appellant will be covered by the second limb of the definition - demand upheld - appeal dismissed - decided against appellant.
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