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2008 (2) TMI 173 - CESTAT, BANGALOREAnnual Maintenance Contracts (AMC) - In terms of the Notification 12/2003-Service Tax, the spares and parts are not required to be taken into consideration while arriving at the service tax liability. The appellants have paid service tax on the commission received by them in terms of AMC contracts - Prima facie, the impugned order confirming demand is not sustainable - stay application is allowed by granting waiver of pre-deposit
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