Service Tax Not Applicable on Transformer Repairs Classified as "Work Order" Not "Maintenance Contract" via Tender Process.

Taxability of repairing activity undertaken by the appellant of transformers manufactured by other manufacturers - the tender process through which the appellant got the contract for repairing the transformers is only a "work order" and contract for repair and it is not a "maintenance contract". - Service Tax was not leviable during the relevant period - AT .....

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