https://www.taxtmi.com/caselaws?id=249375 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the respondent on both issues. The repair and maintenance services provided were not taxable as they lacked contractual agreements, and the fabrication and installation of steel structures did not qualify as Business Auxiliary Service under the relevant legal provisions. en-us Fri, 16 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249375 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the respondent on both issues. The repair and maintenance services provided were not taxable as they lacked contractual agreements, and the fabrication and installation of steel structures did not qualify as Business Auxiliary Service under the relevant legal provisions. Case-Laws Service Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249375