https://www.taxtmi.com/caselaws?id=256615 Maintenance and repair-related services rendered under a service agreement were not taxable for the disputed period, as the record showed the client billed its customers directly and had already discharged service tax on the repairs attended to by the appellant. The pre-10.09.2004 definition of business auxiliary service did not cover provision of service on behalf of the client; that taxable limb was inserted only later by amendment. The demand for the period before 10.09.2004 was therefore not sustainable, and the impugned demand, interest and penalty were set aside. en-us Tue, 13 Jan 2015 00:00:00 +0530 Tue, 01 Sep 2015 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256615 Maintenance and repair-related services rendered under a service agreement were not taxable for the disputed period, as the record showed the client billed its customers directly and had already discharged service tax on the repairs attended to by the appellant. The pre-10.09.2004 definition of business auxiliary service did not cover provision of service on behalf of the client; that taxable limb was inserted only later by amendment. The demand for the period before 10.09.2004 was therefore not sustainable, and the impugned demand, interest and penalty were set aside. Case-Laws Service Tax Tue, 13 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256615