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, Decided on March 18, 2010 RELEVANT EXTRACTS:3. The facts of the case are that NSCL is engaged in fabrication of structures at site for their various clients such as M/s Reliance Industries Ltd., M/s Essar Steel Ltd., M/s Essar Construction Ltd., M/s ...