https://www.taxtmi.com/caselaws?id=249332 The tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal regarding allegations of non-payment of service tax for repair and maintenance services and Business Auxiliary Service. The tribunal found that the repair and maintenance activities should be under a contract for taxation, and the fabrication and installation of steel items did not qualify as Business Auxiliary Service. The tribunal concluded that there was no illegality in the Commissioner's decision and clarified the taxation criteria for the services in question. en-us Fri, 16 May 2014 00:00:00 +0530 Tue, 02 Dec 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249332 The tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal regarding allegations of non-payment of service tax for repair and maintenance services and Business Auxiliary Service. The tribunal found that the repair and maintenance activities should be under a contract for taxation, and the fabrication and installation of steel items did not qualify as Business Auxiliary Service. The tribunal concluded that there was no illegality in the Commissioner's decision and clarified the taxation criteria for the services in question. Case-Laws Service Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249332