https://www.taxtmi.com/caselaws?id=347270 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of service tax liability under "Management, Maintenance or Repair Services" as per Section 65(64) of the Finance Act, 1994. The dispute revolved around whether the services provided by the appellants, related to water pipelines, fell under the taxable category. The Tribunal determined that the activities of the appellants, involving maintenance and restoration of embedded pipelines without handling goods, did not align with the tax entry category specified in the Act. Consequently, the Tribunal set aside the previous decision, allowing the appeal in favor of the appellants. en-us Thu, 05 Jan 2017 00:00:00 +0530 Fri, 01 Sep 2017 07:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347270 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of service tax liability under "Management, Maintenance or Repair Services" as per Section 65(64) of the Finance Act, 1994. The dispute revolved around whether the services provided by the appellants, related to water pipelines, fell under the taxable category. The Tribunal determined that the activities of the appellants, involving maintenance and restoration of embedded pipelines without handling goods, did not align with the tax entry category specified in the Act. Consequently, the Tribunal set aside the previous decision, allowing the appeal in favor of the appellants. Case-Laws Service Tax Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347270