2013 (12) TMI 1022

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..... e contract or agreement. Therefore, there is no merit in the appeal filed by the Revenue, in view of this Board Circular dated 27.07.2005, wherein it has been clarified in para 16.4, that prior to 16.06.2005 maintenance or repair carried out under an agreement or contract was covered under the service tax. Repair or service carried out under a contract other than a maintenance contract was not cov .....

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..... manding Service Tax under Maintenance or Repair Service as defined under Section 65(64) of the Finance Act, 1994. The adjudicating authority confirmed the demand and imposed penalties. The respondent filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) held that the value of material used in providing service is not to be taken into consideration while arriving at the asse .....

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..... ed by the Revenue, in view of this Board Circular dated 27.07.2005, wherein it has been clarified in para 16.4, that prior to 16.06.2005 maintenance or repair carried out under an agreement or contract was covered under the service tax. Repair or service carried out under a contract other than a maintenance contract was not covered within the purview of service tax. 7. Revenue has only raised th .....

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