9911796707
TMI Blog2008 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... an maintenance contract was not covered within the provisions of service tax - In order to levy tax prior to 16-6-05, a pure maintenance contract is a must - prima facie case is made out in favour of the appellant to justify full waiver - ST/103/2005 - ST/164/2008 - Dated:- 21-5-2008 - Justice S.N. Jha, President and Shri Rakesh Kumar, Member (T) Shri Sanjay Grover, Advocate, for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct or an agreement; or (ii) a manufacturer or any person authorized by him we are not concerned with the latter part) in relation to a maintenance or repair or servicing of any goods or equipment, excluding motor vehicle" to constitute the taxable service called "maintenance or repair service". 3. The submission of the learned counsel for the appellant is that the service provided under mainte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t liable to pay Service tax prior to 16-6-2005. In order to levy Service tax prior to 16-6-2005, a pure maintenance contract is a must". 5. Reference was also made to one of the contracts and it was submitted that the appellant was required to provide services relating to maintenance and operation. While the former part of the contract work was valued at Rs. 66,000/-, the latter part was value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the services rendered by the appellant was maintenance contract and therefore, the extended period of limitation was correctly applied. On merit it was submitted that it is a case of maintenance contract as described in Section 65(64) and services provided there-under were taxable as service tax. 7. After giving our consideration to the submissions of the parties, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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