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2008 (9) TMI 245 - AT - Service TaxAppellants were engaged in producing electrical energy under an “OPERATION AND MAINTENANCE AGREEMENT”- 45% of the consideration received by them was apportioned towards repairs and maintenance of the power plant and service tax paid thereon - impugned demand is on the 55% - appellant submitted that maintenance and repairs of the power plant is already covered by the service tax paid on 45% - electricity being excisable from 16-6-2005, service tax cannot be levied on production of electricity - stay granted
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