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2011 (9) TMI 816 - AT - Service TaxManagement, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - Commissioner held that the charges collected was to be treated as part of value of taxable service of 'Management, Maintenance or Repair Services' and accordingly confirmed demand of Service Tax – Held that:- transaction involved only sale of electricity and therefore the value of electricity sold cannot be part of value of ‘Management, Maintenance or Repair Services.' waiver of pre-deposit allowed
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