https://www.taxtmi.com/caselaws?id=381134 The Tribunal allowed the appeal filed by the appellant, ruling in their favor. The confirmation of demand of service tax, interest, and penalty under the Finance Act, 1994 was overturned. The contracts were deemed to be pure operation contracts not subject to Maintenance, Management, and Repair service tax. The Cum-tax benefit extension was denied, and the extended period of limitation could not be invoked. The contracts were found not liable to tax before 01.06.2007. The decision was based on the nature of services provided and relevant legal precedents, distinguishing between operation contracts and Maintenance, Management, and Repair service. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 05 Jun 2019 08:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381134 The Tribunal allowed the appeal filed by the appellant, ruling in their favor. The confirmation of demand of service tax, interest, and penalty under the Finance Act, 1994 was overturned. The contracts were deemed to be pure operation contracts not subject to Maintenance, Management, and Repair service tax. The Cum-tax benefit extension was denied, and the extended period of limitation could not be invoked. The contracts were found not liable to tax before 01.06.2007. The decision was based on the nature of services provided and relevant legal precedents, distinguishing between operation contracts and Maintenance, Management, and Repair service. Case-Laws Service Tax Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381134