2008 (1) TMI 98 - AT - Service Tax

Prior to 16-6-05 scope of maintenance or repair relates, service provided by any person under maintenance contract or agreement - Present dispute is for the period prior to 16-6-05 - Agreement is regarding rate contract for repair of damaged transformer, there is no agreement for maintenance of transformer - prior to 16-6-05 maintenance/repair carried out under the maintenance contract was covered under ST as there was no maintenance contract, tax is not payable

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal as there was no maintenance contract for the repair of damaged transformers prior to 16-6-2005, and service tax was not applicable in such cases according to a Circular issued by CBEC. The appeals were dismissed.