https://www.taxtmi.com/caselaws?id=825 A transformer repair agreement was treated as a work contract because it provided repair rates and a guarantee for the repaired transformers. Before 16-06-2005, repair or servicing under a contract other than a maintenance contract was not covered by service tax, as reflected in the Board Circular dated 27-07-2005. In the absence of any maintenance contract, the demand was not sustainable and the repair activity was held outside service tax for the period in question. The Revenue's appeals were rejected. en-us Wed, 02 Aug 2006 00:00:00 +0530 Tue, 01 Jul 2008 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=825 A transformer repair agreement was treated as a work contract because it provided repair rates and a guarantee for the repaired transformers. Before 16-06-2005, repair or servicing under a contract other than a maintenance contract was not covered by service tax, as reflected in the Board Circular dated 27-07-2005. In the absence of any maintenance contract, the demand was not sustainable and the repair activity was held outside service tax for the period in question. The Revenue's appeals were rejected. Case-Laws Service Tax Wed, 02 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=825