2017 (1) TMI 1552

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....cate ORDER D.N. Panda, 1. Revenue has come in appeal submitting that the appellate authority below committed error holding that the maintenance contract carried out by the respondent was not liable to Service Tax at the relevant point of time, since the taxing entry came into the statutory book from 16-6-2005 only. Accordingly, it was held that there was no liability of the respondent who....

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....reof. As per the order of the adjudicating authority the taxing entry of maintenance and repair relating to maintenance contract agreement of the respondent fall within the definition of Maintenance or Repair of any goods or equipment. That is not the case in the present set of facts. 3. Considering the substance of the contract, learned adjudicating authority is directed to eliminate the value....