2004 (10) TMI 3

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....m the appellants in respect of Repairs and Maintenance Service provided by them to their customers during 1997-98 to 2001-02 as per the impugned order. Penalties have also been imposed on them. It is submitted by ld. Counsel for the appellants that it was only with effect from 1-7-2003 that the above service was specified for service tax. It is further submitted that the lower authorities have dem....

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....1997 to 28-2-2002. The demand is on the service of calibration of equipments. The appellants' case, made out today by their Counsel, is that this service is not an Engineering Consultancy Service. Their claim is that the above service has been specified for the first time as 'Technical Inspection and Certification Service' with effect from 1-7-2003 for the purpose of service tax. Prior to that dat....