https://www.taxtmi.com/caselaws?id=341616 The Appellate Tribunal CESTAT Bangalore ruled that post-sales services provided by a manufacturer of material handling equipment, including periodic equipment checks and skilled personnel for repairs, were classified as maintenance services and not consulting engineering services. The Tribunal upheld the decision in favor of the assessee, clarifying that these services were not taxable during the relevant period (1997-98 to 1999-2000) until they were included in the service tax net in 2003. The judgment was delivered on 7-10-2016, affirming the classification of the services as maintenance services. en-us Fri, 07 Oct 2016 00:00:00 +0530 Thu, 13 Apr 2017 07:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341616 The Appellate Tribunal CESTAT Bangalore ruled that post-sales services provided by a manufacturer of material handling equipment, including periodic equipment checks and skilled personnel for repairs, were classified as maintenance services and not consulting engineering services. The Tribunal upheld the decision in favor of the assessee, clarifying that these services were not taxable during the relevant period (1997-98 to 1999-2000) until they were included in the service tax net in 2003. The judgment was delivered on 7-10-2016, affirming the classification of the services as maintenance services. Case-Laws Service Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341616