https://www.taxtmi.com/caselaws?id=271740 The appellant, a transformer manufacturer, was found liable for service tax on maintenance or repair services post 15.06.2005 but not penalized due to interpretational issues. The Tribunal ruled in favor of the appellant for the period before 15.06.2005 as no maintenance contract existed. The tax liability post 15.06.2005 was upheld, but re-quantification excluding material costs was ordered. The limitation defense was rejected as the appellant failed to inform the department despite directions. The decision clarified the taxability of repair services based on specific definitions pre and post 15.06.2005. en-us Wed, 30 Dec 2015 00:00:00 +0530 Wed, 02 Nov 2016 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271740 The appellant, a transformer manufacturer, was found liable for service tax on maintenance or repair services post 15.06.2005 but not penalized due to interpretational issues. The Tribunal ruled in favor of the appellant for the period before 15.06.2005 as no maintenance contract existed. The tax liability post 15.06.2005 was upheld, but re-quantification excluding material costs was ordered. The limitation defense was rejected as the appellant failed to inform the department despite directions. The decision clarified the taxability of repair services based on specific definitions pre and post 15.06.2005. Case-Laws Service Tax Wed, 30 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271740