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2007 (11) TMI 141 - CESTAT, BANGALOREOperating and Maintenance service to Combined Power Plant - Revenue proceeded against the appellant on the ground that they were rendering ‘Consulting Engineer’ service - service of Operating and Maintaining a Power Plant does not involve any Engineering Consultancy – Comm (A) remanded matter to Original Authority to recompute the duty liability - this cannot be done because a contract cannot be vivisected to levy service tax on a portion of the contract – assessee’s appeal allowed
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