https://www.taxtmi.com/caselaws?id=205050 The Appellate Tribunal CESTAT, Ahmedabad remanded a case involving service tax liability on repair of Textile Machinery parts back to the original adjudicating authority. The Tribunal found that the repair work, being a one-time job without a specific agreement or contract, may not attract service tax liability as per the relevant legal provisions. The appellants were granted a waiver of pre-deposit and a stay against recovery of dues, emphasizing the importance of considering the presence of an agreement or contract for determining service tax liability on repair and maintenance services accurately. en-us Wed, 27 Jul 2011 00:00:00 +0530 Tue, 11 Sep 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205050 The Appellate Tribunal CESTAT, Ahmedabad remanded a case involving service tax liability on repair of Textile Machinery parts back to the original adjudicating authority. The Tribunal found that the repair work, being a one-time job without a specific agreement or contract, may not attract service tax liability as per the relevant legal provisions. The appellants were granted a waiver of pre-deposit and a stay against recovery of dues, emphasizing the importance of considering the presence of an agreement or contract for determining service tax liability on repair and maintenance services accurately. Case-Laws Service Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205050