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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the contract for routine, breakdown and capital maintenance of motors constituted a maintenance or repair contract liable to Service Tax.
Analysis: The contract terms and schedule of prices showed that the arrangement covered routine and breakdown maintenance as well as capital maintenance of H.T. and L.T. motors. On that basis, the service was rendered under a maintenance contract and fell within the statutory meaning of maintenance or repair service under the Finance Act, 1994.
Conclusion: The contract was taxable as maintenance or repair service. The order setting aside the demand was unsustainable and the demand confirmed by the Adjudicating Authority was restored, in favour of Revenue.
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