2013 (12) TMI 1426

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....ent. ORDER The Appellants were engaged in the activity of repairing damaged electric motors. Such work was done against rates agreed for each work against rates contracts. The Appellant had no contract with any person for maintaining or repairing any goods. They were only executing specific orders received by them. The Appellants were not paying any service tax on such activity. The period i....

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....s covered by the taxing entry and not repair work done on rate contract basis. During the relevant time the taxable activity was defined under new entry inserted by Finance Act, 2003 in Finance Act, 1994 by Section 65(64) reading as under : "(64) "maintenance or repair" means any service provided by - (i)   any person under a maintenance contract or agreement; or (ii)  a ma....

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....air against a specific consideration under a rate contract it is an agreement and contract and therefore the activity was covered under the taxable entry as defined in Section 65(64). 6. We have considered arguments on both sides. As per entry at Section 65(64) as it stood at the relevant time and reproduced above only activities carried out under a maintenance contract was covered in clause (i....