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2013 (12) TMI 1022 - CESTAT MUMBAIDemand of re-shelling of old sugar mill rollers - Calculation of service - Commissioner (Appeals) held that the value of material used in providing service is not to be taken into consideration while arriving at the assessable value of taxable service - Held that:- there is no maintenance contract or agreement. Therefore, there is no merit in the appeal filed by the Revenue, in view of this Board Circular dated 27.07.2005, wherein it has been clarified in para 16.4, that prior to 16.06.2005 maintenance or repair carried out under an agreement or contract was covered under the service tax. Repair or service carried out under a contract other than a maintenance contract was not covered within the purview of service tax - Revenue has only raised the issue of valuation of taxable service. In view of the above finding as the activity is not liable for service tax, we find that the issue of valuation will not survive - Decided against Revenue.
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