https://www.taxtmi.com/caselaws?id=214267 Services rendered under a rate contract were treated as prima facie outside maintenance and repair services for the period before 16.6.2005, because such contracts involved work assigned as and when required at agreed rates and not a maintenance contract. The definition was amended only from 16.6.2005 to include rate contract services, and the Tribunal relied on prior decisions and a Board circular supporting that position. On that basis, the issue was found prima facie in favour of the assessee and unconditional waiver of pre-deposit of the duty and penalty was granted. en-us Tue, 04 Oct 2011 00:00:00 +0530 Wed, 20 Jun 2012 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214267 Services rendered under a rate contract were treated as prima facie outside maintenance and repair services for the period before 16.6.2005, because such contracts involved work assigned as and when required at agreed rates and not a maintenance contract. The definition was amended only from 16.6.2005 to include rate contract services, and the Tribunal relied on prior decisions and a Board circular supporting that position. On that basis, the issue was found prima facie in favour of the assessee and unconditional waiver of pre-deposit of the duty and penalty was granted. Case-Laws Service Tax Tue, 04 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214267