https://www.taxtmi.com/caselaws?id=172805 For the period before 16-6-2005, maintenance or repair service under Section 65(64) of the Finance Act, 1994 attracted service tax only where the activity was carried out under a maintenance contract. On the facts, the assessees were acting under work orders and not a maintenance contract, so the levy did not apply. The Tribunal followed the earlier coordinate Bench view and held that the absence of a maintenance contract kept the activity outside the taxable category, with the demand unsustainable and consequential relief available to the assessee. en-us Mon, 02 Apr 2007 00:00:00 +0530 Tue, 01 Sep 2015 10:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172805 For the period before 16-6-2005, maintenance or repair service under Section 65(64) of the Finance Act, 1994 attracted service tax only where the activity was carried out under a maintenance contract. On the facts, the assessees were acting under work orders and not a maintenance contract, so the levy did not apply. The Tribunal followed the earlier coordinate Bench view and held that the absence of a maintenance contract kept the activity outside the taxable category, with the demand unsustainable and consequential relief available to the assessee. Case-Laws Service Tax Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172805