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2009 (9) TMI 112 - CESTAT, BANGALOREThe payment of service tax liability has arisen on the ground that the appellant is undertaking painting and stenciling and testing of cylinders supplied by M/s. Elf and the said activity would fall under the category of “Maintenance and Repair services.” - We find that mere painting and stenciling on the cylinders will not get covered under the “Maintenance and Repair Services.” We find that in an identical issue in respect of the very same appellant, this Bench had granted unconditional waiver – stay granted
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