https://www.taxtmi.com/caselaws?id=219463 Reconditioning and restoration of old and worn-out rollers were not covered by the pre-16.6.2005 definition of maintenance or repair service, because that definition applied to services under a maintenance contract or agreement and did not include reconditioning until the later amendment; the demand for the period up to 16.6.2005 was therefore unsustainable. For the later period, the extended limitation could not be invoked because the activity was separately recorded and credit reversal was shown, so suppression with intent to evade duty was not established; the demand for the subsequent period was therefore barred by limitation. The demand and penalties were set aside. en-us Mon, 19 Nov 2012 00:00:00 +0530 Tue, 07 Jan 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219463 Reconditioning and restoration of old and worn-out rollers were not covered by the pre-16.6.2005 definition of maintenance or repair service, because that definition applied to services under a maintenance contract or agreement and did not include reconditioning until the later amendment; the demand for the period up to 16.6.2005 was therefore unsustainable. For the later period, the extended limitation could not be invoked because the activity was separately recorded and credit reversal was shown, so suppression with intent to evade duty was not established; the demand for the subsequent period was therefore barred by limitation. The demand and penalties were set aside. Case-Laws Service Tax Mon, 19 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219463