2008 (1) TMI 68

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..... Repair Service means any service provided by a person under a maintenance contract or agreement or repair in respect of maintenance or repair - as service provided under a contract, which is a maintenance contract, so demand is justified - ST/260/2006 - ST/27/2008-(PB), - Dated:- 29-1-2008 - Shri S.S. Kang, Vice-President and Dr. T.V. Sairam, Member (T) [Order per : S.S.Kang, vice-Preside .....

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..... Motors. In the schedule of prices, it is also for maintenance of the H.T. Motors. In view of the terms contract, copy of which is produced by the respondent, the contract is not only for repair, it is a maintenance contract and as per the provisions of the Finance Act Maintenance or Repair Service means any service provided by a person under a maintenance contract or agreement or repair in respec .....

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