2015 (1) TMI 955

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....) ORDER Per: B S V Murthy: The appellant was providing service of commissioning of electric equipments, appliances and also attending maintenance and repair of AC motor and generators. The said service appeared to be taxable under 'maintenance or repair service' with effect from 1.7.2013. The meaning of the said taxable service was amended w.e.f. 16.6.2005 to mean 'management, maint....

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....as no agreement at all in all the cases whether service was provided by them. The definition of 'Maintenance, Management or Repair' service which underwent amendments on four occasions during the relevant period, as far as the service provided by them which is nothing but repair service required an agreement or contract. She submits that in none of the cases, the repair work was undertaken....