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TMI Blog2011 (4) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ANA WADHAWA The service tax demand of Rs.3,44,923/- stands confirmed against the appellant alongwith imposition of penalty on the ground that during the period from1.7.2003 to 31.12.2004, the appellant has provided maintenance and repair service to their clients, which was taxable to service tax. 2. After hearing both sides, we find that the services of repair were being provided b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of CCE, Jaipur-I vs. Maheshwari Transformers Pvt.Ltd. -2008 (10) STR 295 (Tri.-Del) and in the case of CCE, Jaipur-II vs. Dusad Transformer & Switchgears (P) Ltd.-2007 (5) STR 37 (Tri.-Del). 3. Learned DR for the department drawing our attention to the various clauses of the contracts and submits that inasmuch as the same were for maintenance and repair of the transfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract. This fact stands admitted by the original adjudicating authority. The Tribunal in the above decisions has very clearly held such repair activities under a rate contract would not be covered by the definition of maintenance and repair service for the period prior to 16.6.2005, which required said activity to be carried under a maintenance contract. To the same effect is the board s circula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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