2006 (8) TMI 35

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..... rd’s Circular dated 27-7-2005, prior to 16-5-2005) - ST/214-215/2005 & CO/41-42/06 - 340-341/2006-ST (PB) - Dated:- 2-8-2006 - [Order]-The common issue is involved in both the appeals, therefore, are being taken up together. 2. Revenue filed these appeals against the order in appeal passed by Commissioner (Appeals) whereby the demand of Service Tax was dropped respondent had not provid .....

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..... s repaired by the respondent. As per the Board Circular dated 27-7-2005, prior to 16-6-2005 repair of service carried out under the contract other than the maintenance contract or agreement was not covered within the purview of service Tax. In absence of any maintenance contract, we find no infirmity in the impugned order. The appeals filed by the Revenue are dismissed. Cross objections are also d .....

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