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2008 (1) TMI 98

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....(T) [Order per: S.S. Kang, Vice-President]. -1. Heard learned DR as none appeared on behalf of the respondents. 2. Revenue wants to charge service tax from the appellants under service maintenance or repair. Prior to 16-6-2005 scope of maintenance or repair relates, service provided by any person under maintenance contract or agreement. Present dispute is for the period prior to 16-6-2005. W....