https://www.taxtmi.com/caselaws?id=76707 Maintenance and repair service was taxable for the pre-16.06.2005 period only when rendered under a specific maintenance contract or agreement; the wider post-amendment wording did not apply retrospectively, and a composite work order could not be split without evidence of a distinct maintenance arrangement. The demand was therefore unsustainable. Fabrication and erection of structures at site was not covered by erection, commissioning or installation service for the relevant period, because the original taxable entry applied to plant, machinery or equipment, while inclusion of structures came later. The activity was treated as manufacture rather than taxable erection service, so that demand also failed. en-us Thu, 18 Mar 2010 00:00:00 +0530 Fri, 30 Jan 2026 14:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76707 Maintenance and repair service was taxable for the pre-16.06.2005 period only when rendered under a specific maintenance contract or agreement; the wider post-amendment wording did not apply retrospectively, and a composite work order could not be split without evidence of a distinct maintenance arrangement. The demand was therefore unsustainable. Fabrication and erection of structures at site was not covered by erection, commissioning or installation service for the relevant period, because the original taxable entry applied to plant, machinery or equipment, while inclusion of structures came later. The activity was treated as manufacture rather than taxable erection service, so that demand also failed. Case-Laws Service Tax Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76707