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2008 (12) TMI 98 - CESTAT NEW DELHIActivity of repairing old and used tyres – disputed period is 1-7-2003 to 10-10-2005 - service tax on “maintenance and repair services” was introduced on 1-7-2003, which was amended on 16-6-2005 - Commissioner (Appeals) , in view of amended definition of term “maintenance or repair service”, held that impugned activity was repair “under a contract” and it was liable for service tax only from 16-6-05 – held that there is no infirmity in Commissioner’s order
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