https://www.taxtmi.com/caselaws?id=241761 The Tribunal held that activities under a maintenance contract were taxable under Section 65(64) of the Finance Act, 1994. Since the Appellants did not have maintenance agreements for their repair work, their services did not fall under the taxable category. The Tribunal ruled in favor of the Appellants, setting aside the service tax demand, interest, and penalties imposed by the lower authorities. The appeal was allowed, and the judgment was issued on May 16, 2012. en-us Wed, 16 May 2012 00:00:00 +0530 Tue, 31 Dec 2013 10:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241761 The Tribunal held that activities under a maintenance contract were taxable under Section 65(64) of the Finance Act, 1994. Since the Appellants did not have maintenance agreements for their repair work, their services did not fall under the taxable category. The Tribunal ruled in favor of the Appellants, setting aside the service tax demand, interest, and penalties imposed by the lower authorities. The appeal was allowed, and the judgment was issued on May 16, 2012. Case-Laws Service Tax Wed, 16 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241761