https://www.taxtmi.com/caselaws?id=187211 The Tribunal held that the Engineering Company, as the sole contractor to HAL for manufacturing and maintenance of Hydraulic Service Trolleys (HSTs), was liable to pay service tax for maintenance and repair services provided under a Long Term Business Agreement. The appellant's argument of being a sub-contractor was rejected, and the tax demand was confirmed while the penalty was waived for disclosing all relevant facts. The Tribunal distinguished this case from a previous one, emphasizing the unique contractual relationship between the parties. en-us Wed, 28 Mar 2007 00:00:00 +0530 Thu, 13 Oct 2016 18:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187211 The Tribunal held that the Engineering Company, as the sole contractor to HAL for manufacturing and maintenance of Hydraulic Service Trolleys (HSTs), was liable to pay service tax for maintenance and repair services provided under a Long Term Business Agreement. The appellant's argument of being a sub-contractor was rejected, and the tax demand was confirmed while the penalty was waived for disclosing all relevant facts. The Tribunal distinguished this case from a previous one, emphasizing the unique contractual relationship between the parties. Case-Laws Service Tax Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187211