2012 (6) TMI 489

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....CDR Per: M Veeraiyan: Heard both sides on these stay petitions. 2. The applicant is engaged in repairing and overhauling various aircrafts for Indian Air Force, Indian Army, Coastguard, Navy and for other civilian customers in the Aviation Industry. They are paying service tax under the category of 'maintenance and repair services'. The dispute relates to the valuation of the services of ....

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....o have been sold cannot be excluded in arriving at the value of taxable services. 5. We have carefully considered the submissions of both sides and perused the records. In the present case, we are dealing with the taxable service of 'maintenance and repair service' and not service of 'works contract'. The decision of the Larger Bench in the case of Agarwal Advance Photo Systems primarily relate....