TMI Blog2009 (6) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... n of INFINET net work of client - It is his submission that post 16-6-05, they are discharging the service tax liability on the amounts received from client - Board’s Circular No. B1/6/2005-TRU dated 27-7-2005 clarifying amendment to relevant service - In view of the above reproduced Board’s circular, prior to 16-6-05, it is difficult to construe that operation and maintenance carried out by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 76. 2. Heard both sides and perused the records. 3. Learned counsel submits that the issue involved in this case is regarding service tax liability on the applicant under the category of maintenance and repair services for the period July 2003 to March 2005. It is his submission that they have entered into an agreement with the Institute for Development and Research in Banking Technology ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the Board's Circular No. B1/6/2005-TRU dated 27-7-2005. 4. Learned JCDR would submit that there is no difference between operation and maintenance. It is her submission that once an operation is under taken by a person it also includes maintenance. Hence, the services would fall under the category of maintenance and repair services. 5. We have considered the submissions made at length b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied out under a maintenance contract or agreement was covered under the service tax. Repair or servicing carried out under a contract other than a maintenance contract or agreement was not covered within the purview of service tax. Maintenance or repair, including reconditioning or restoration or servicing of any goods or equipment, except motor vehicle which is taxable under the category of autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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