2008 (5) TMI 159

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....te, for the Appellant. Shri B.K. Singh, DR, for the Respondent. [Order per: P.K. Das, Member (J)]. - Heard both sides and perused the record. 2. The relevant facts of the case, in brief, are that the Appellants were engaged in providing maintenance and repair of Electrical Distribution Transformers under rate contract with various Electricity Boards/Corporations. The Adjudicating Authorit....

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.... 16-1-08 [2008 (10) S.T.R. 295 (T)] dismissed the appeal filed by the Revenue. For the purpose of proper appreciation of the case, the relevant portion of the order of the Tribunal is reproduced below: "Revenue wants to charge service tax from the appellants under service maintenance or repair. Prior to 16-6-05 scope of maintenance or repair relates, service provided by any person under mainten....