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    <description>The Tribunal remanded the case to the Original authority for reevaluation of the liability of the manufacturers of transformers to pay service tax for repairing transformers. The decision emphasized the importance of considering the Circular issued by the CBEC and other relevant factors in determining the applicability of service tax, highlighting the need for a comprehensive review of agreements and instructions involved in the repair activities.</description>
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      <description>The Tribunal remanded the case to the Original authority for reevaluation of the liability of the manufacturers of transformers to pay service tax for repairing transformers. The decision emphasized the importance of considering the Circular issued by the CBEC and other relevant factors in determining the applicability of service tax, highlighting the need for a comprehensive review of agreements and instructions involved in the repair activities.</description>
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