Service Tax Not Applicable on Transformer Repairs Classified as "Work Order" Not "Maintenance Contract" via Tender Process.

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....Taxability of repairing activity undertaken by the appellant of transformers manufactured by other manufacturers - the tender process through which the appellant got the contract for repairing the transformers is only a "work order" and contract for repair and it is not a "maintenance contract". - Service Tax was not leviable during the relevant period - AT....