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2008 (5) TMI 161 - CESTAT NEW DELHIServices of Management, Maintenance and Repair – contract – as per appellant’s contract, impugned services are not provided under the ‘maintenance contract’ – hence in view of Circular dated 27-7-2005, services carried out under a contract other than maintenance contract was not covered within the provisions of service tax - prima facie case is made out in favour of the appellant to justify full waiver
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