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TMI Blog2008 (2) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... f the machinery - respondent was only repairing old gas cylinders and for taking such repair, they have entered into a rate contract - when only repair work was undertaken without a maintenance contract then service tax was not attracted for the period prior to 16.06.05 - ST/329/2006 - ST/48/2008 - Dated:- 18-2-2008 - Justice S. N. Jha, President and M. Veeraiyan, Member (T) [Order per : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sum of Rs. 1,12,112/- . The tax was paid claiming the benefit of Notification No. 12/2003-ST dated 20.6.2003 on an amount which was the gross amount minus the cost of material used in repairs. (e) The Original Authority held that the respondent was not eligible for the benefit of Notification No. 12/2003-ST as they had not shown the value of such goods used for repair separately and distinctly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them become taxable. Therefore, he wants the order of Commissioner (Appeals) to be set-aside. 5. We have carefully considered the submissions made by both sides. The Section 65 (64) of the Finance Act, 1994 which defines the service of Maintenance and Repair is reproduced below:- Maintenance or Repair means any service provided by- (i) any person under a contract or an agreement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly, the respondent was only repairing old gas cylinders and for taking such repair, they have entered into a rate contract. This contract for repair cannot be treated as a contract for maintenance. Further, the Board's circular dated 27.7.2005, which has been relied by the Commissioner (Appeals) clarifies that when only repair work was undertaken without a maintenance contract then serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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