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2009 (5) TMI 805

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....peal relating to leviability of Service tax on maintenance and repair charges is admitted as prima facie, the appellants have satisfied me that during the period in dispute, which is prior to 16-6-05, no Service tax is leviable on maintenance and repair and management of immovable property and Indian Oil Corporation Ltd. whose power motor control centre is maintained and repaired by the appellants....

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