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    <title>2013 (10) TMI 1433 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning liability for service tax on various services. It held that handling charges related to the main activity of maintenance and repair were not separately chargeable for tax. Additionally, the cost of consumables like paint in repair services should not be included in the taxable value. The Tribunal also found in favor of the appellant regarding consulting engineer services, granting a stay against recovery during the appeal process due to a prima facie case for waiver of tax liability.</description>
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    <pubDate>Mon, 28 Oct 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=190569</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning liability for service tax on various services. It held that handling charges related to the main activity of maintenance and repair were not separately chargeable for tax. Additionally, the cost of consumables like paint in repair services should not be included in the taxable value. The Tribunal also found in favor of the appellant regarding consulting engineer services, granting a stay against recovery during the appeal process due to a prima facie case for waiver of tax liability.</description>
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      <pubDate>Mon, 28 Oct 2013 00:00:00 +0530</pubDate>
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