2008 (5) TMI 161

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..... Shri Amit Jain, DR, for the Respondent. [Order per : Justice S.N. Jha, President]. - We heard the parties on the waiver/stay petition. 2. The dispute in this appeal relates to taxable service called 'maintenance or repair' service. As per the definition of said service, as it stood prior to 16-6-2005, it meant "any service provided or to be provided to a customer by any person in relati....

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....005 to mean "the service provided by any person under a contract or agreement" as different from "under a maintenance contract or agreement". 4. Learned DR appearing for the Revenue submitted that if the provisions are interpreted in the manner suggested by the counsel for the appellant, it would make the provisions unworkable. He submitted that the service contemplated, apparently, was 'mainte....