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2011 (8) TMI 420 - AT - Service TaxDemand - Limitation - Tax liability - appellant entered into a contract with M/s Kota Thermal Power Station for maintenance and repair of the plant - The clauses of the contract show that the same was for routine break down repairs and maintenance etc. - Revenue by entertaining a view that the said activities undertaken by the appellant amounted to providing of service under the category of maintenance and repair services, which were liable to tax, initiated proceedings were against the appellant by way of issuance of Show Cause Notices - Held that:- the Tribunal has already held against the appellant on merits - As such, by following the said decision hold that the appellants were liable to pay service tax on the services provided under the said contract.
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