9911796707
TMI Blog2015 (1) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... R) ORDER Per: B S V Murthy: The appellant was providing service of commissioning of electric equipments, appliances and also attending maintenance and repair of AC motor and generators. The said service appeared to be taxable under 'maintenance or repair service' with effect from 1.7.2013. The meaning of the said taxable service was amended w.e.f. 16.6.2005 to mean 'management, main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no agreement at all in all the cases whether service was provided by them. The definition of 'Maintenance, Management or Repair' service which underwent amendments on four occasions during the relevant period, as far as the service provided by them which is nothing but repair service required an agreement or contract. She submits that in none of the cases, the repair work was undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (25) S.T.R. 57 (Tri.-Chennai) to submit that in the absence of an agreement, the service tax cannot be levied on repair work undertaken. We find that the decision applies to the facts of this case. Therefore following this decision, in this case also the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. (Operative portion of the order has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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