2008 (5) TMI 161

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..... nance contract was not covered within the provisions of service tax - prima facie case is made out in favour of the appellant to justify full waiver - ST/245/2008 - ST/197/2008-(PB), - Dated:- 30-5-2008 - Justice S.N. Jha, President and Shri Rakesh Kumar, Member (T) S hri A.K. Mishra, Consultant, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : Justice S.N. J .....

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..... one provided under "maintenance contract or agreement" and as in the instant case, the service of repair was not be to be provided under any maintenance contract or agreement, the appellant cannot be held liable to service tax during the period in question. He pointed out that the definition was amended with effect from 16-6-2005 to mean "the service provided by any person under a contract or agre .....

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..... ffect that "prior to 16-6-2005 repair or services carried out under a contract other than maintenance contract or agreement was not covered within the provisions of service tax". Reference was also made to decisions of the Tribunal in Cochin Shipyard Ltd. v. CCE, Cochin - 2007 (7) S.T.R. 291 and CCE, Jaipur-I v. Maheshwari Transformers Pvt. Ltd. - 2008 (10) S.T.R. 295 (Tri.-Del.). 6. W .....

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