2011 (7) TMI 949

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..... his heading - Decided in favor of the assessee - ST/82/2011 - 624/2011 - Dated:- 25-7-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri L.P. Asthana, Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. Heard both sides on the application for waiver of pre-deposit of service .....

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..... s been made out on the basis of the orders passed by the Commissioner (Appeals), Kanpur (Order-in-Appeal No. 256 dated 17-9-09) that there was no contract or agreement in the case of the assessees, which is one of the pre-requisites for charging service tax under the heading maintenance and repair service and the order of the Commissioner (Appeals), Chandigarh (Order-in-Appeal No. 267 dated 23-1 .....

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