Service of maintenance and repair should be under a Maintenance or Repair Contract/Agreement to attract levy of service tax prior to 16-6-2005

Where there was no separate maintenance/repair contract between the parties, the Commissioner had rightly held that in the absence of any maintenance & repair contract, the demand based on rate or value contract work was not sustainable.

CESTAT, WEST ZONAL BENCH, AHMEDABAD

Neo Structo Construction Ltd. Vs. CCE

Appeal No. ST/189 & 191/2007,

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