https://www.taxtmi.com/caselaws?id=206088 Repair services performed under a rate contract for transformers were treated as outside the scope of maintenance and repair service for the period before 16.6.2005, because earlier Tribunal rulings held that the levy had not then expanded to cover such activity. A Board circular stating that such services were not taxable before that date was treated as binding on the Revenue. The contrary departmental precedent was distinguished as involving different activity and an undisclosed period, so the demand and penalty could not be sustained. en-us Tue, 19 Apr 2011 00:00:00 +0530 Tue, 11 Oct 2011 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206088 Repair services performed under a rate contract for transformers were treated as outside the scope of maintenance and repair service for the period before 16.6.2005, because earlier Tribunal rulings held that the levy had not then expanded to cover such activity. A Board circular stating that such services were not taxable before that date was treated as binding on the Revenue. The contrary departmental precedent was distinguished as involving different activity and an undisclosed period, so the demand and penalty could not be sustained. Case-Laws Service Tax Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206088