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TMI Blog2015 (11) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... athered by Revenue that the appellant was providing maintenance and repair service to various service recipients as under: "M/s Kota Thermal Power Station, Kota Maintenance contract for regular attending steam leakage from various types of flange joints, valves/bonnets, valve glands, welding joints etc. in boiler and turbine area of M/s KTPS by on line leak sealing technique without taking shutdown of unit on the rates and conditions decided in advance. M/s Suratgarh Thermal Power Station, Suratgarh Maintenance contract for regular attending on line leak sealing services for M/s STPS, 5X250 MW units at STPS on the rates and conditions decided in advance. M/s Shriram Rayons, Kota Maintenance contract for regular servicing of flan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rised by him, in relation to maintenance or repair or servicing of any goods or equipment excluding motor vehicle. Thus it is evident that only service provided by the appellant under a maintenance contract or agreement was liable to service tax w.e.f. 1.7.2003. The definition of maintenance or repair [(Section 65(64)] was amended on 16.6.2005 as under: "Maintenance and Repair means any service provided by- (i) any person under a contract or an agreement, or (ii) a manufacturer or any person authorised by him, in relation to (a) maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle, or (b) maintenance or management of immovable prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion), undertaken as part of any contract or agreement (not necessarily maintenance contract or agreement) is now liable to service tax under this category of taxable service. To attract service tax under this category, the contract or agreement need not necessarily be a maintenance contract/agreement. 7. The show cause notice in this case was issued on 6.12.2006. The fact that the appellant started paying service tax w.e.f. 16.6.2005 after the definition of maintenance or repair service was amended shows their bona fides. Even if the contracts under which the service was rendered were to be interpreted by some as maintenance contracts, the fact remains that it cannot be said to be unreasonable on the part of the appellant to think that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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