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2008 (1) TMI 98 - AT - Service TaxPrior to 16-6-05 scope of “maintenance or repair” relates, service provided by any person under maintenance contract or agreement - Present dispute is for the period prior to 16-6-05 - Agreement is regarding rate contract for repair of damaged transformer, there is no agreement for maintenance of transformer - prior to 16-6-05 maintenance/repair carried out under the maintenance contract was covered under ST – as there was no maintenance contract, tax is not payable
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