https://www.taxtmi.com/caselaws?id=218153 The appellant's challenge against the demand of Service Tax and Education Cess was partially successful. The services provided were classified as "maintenance or repair service" up to a certain date and "management, maintenance or repair service" thereafter. The appellant was held liable to pay service tax on services provided to authorized service stations and workshops but not on maintenance or repair of motor vehicles brought directly by owners. The demand for services rendered directly to vehicle owners was set aside, pending re-quantification by the Commissioner. Interest under Section 75 was to be paid on the re-quantified amount, and a penalty under Section 78 was imposed, with other penalties set aside. en-us Mon, 30 Apr 2012 00:00:00 +0530 Thu, 01 May 2014 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218153 The appellant's challenge against the demand of Service Tax and Education Cess was partially successful. The services provided were classified as "maintenance or repair service" up to a certain date and "management, maintenance or repair service" thereafter. The appellant was held liable to pay service tax on services provided to authorized service stations and workshops but not on maintenance or repair of motor vehicles brought directly by owners. The demand for services rendered directly to vehicle owners was set aside, pending re-quantification by the Commissioner. Interest under Section 75 was to be paid on the re-quantified amount, and a penalty under Section 78 was imposed, with other penalties set aside. Case-Laws Service Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218153