2012 (6) TMI 579

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....with the condition of pre-deposit of Service Tax of Rs.21,95,856/- confirmed against the applicant-appellant for the period 1.7.2003 to 30.11.2004 on the finding that during the said period they have provided services of maintenance and repair to their clients. The said demand stands raised against the appellants by way of issue of show cause notice dated 5.8.2005. 2. It is seen that the said sho....

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.... the work to them at the rates agreed by them in the contract. It is admitted position that prior to 16.6.2005, the services rendered under a rate contract were held to be not covered by maintenance or repair services, in the absence of maintenance contract. The definition was amended with effect from 16.6.2005 wherein the rate contract services would also be covered by the definition of maintenan....