https://www.taxtmi.com/caselaws?id=3843 A contract covering routine, breakdown and capital maintenance of H.T. and L.T. motors was held to be a maintenance arrangement rather than a different composite service, because the contract terms and schedule of prices showed that the work squarely fell within maintenance or repair service under the Finance Act, 1994. On that basis, the service was taxable as maintenance or repair service, and the earlier order setting aside the demand was found unsustainable. The demand confirmed by the Adjudicating Authority was restored in favour of Revenue. en-us Tue, 29 Jan 2008 00:00:00 +0530 Tue, 06 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3843 A contract covering routine, breakdown and capital maintenance of H.T. and L.T. motors was held to be a maintenance arrangement rather than a different composite service, because the contract terms and schedule of prices showed that the work squarely fell within maintenance or repair service under the Finance Act, 1994. On that basis, the service was taxable as maintenance or repair service, and the earlier order setting aside the demand was found unsustainable. The demand confirmed by the Adjudicating Authority was restored in favour of Revenue. Case-Laws Service Tax Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3843