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    <title>Service Tax Not Applicable on Transformer Repairs Classified as &quot;Work Order&quot; Not &quot;Maintenance Contract&quot; via Tender Process.</title>
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    <description>Taxability of repairing activity undertaken by the appellant of transformers manufactured by other manufacturers - the tender process through which the appellant got the contract for repairing the transformers is only a &quot;work order&quot; and contract for repair and it is not a &quot;maintenance contract&quot;. - Service Tax was not leviable during the relevant period - AT</description>
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      <description>Taxability of repairing activity undertaken by the appellant of transformers manufactured by other manufacturers - the tender process through which the appellant got the contract for repairing the transformers is only a &quot;work order&quot; and contract for repair and it is not a &quot;maintenance contract&quot;. - Service Tax was not leviable during the relevant period - AT</description>
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