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2008 (11) TMI 199 - AT - Service TaxCommissioning and Installation services - Maintenance and Repair services - right from the beginning the appellants have been claiming that the contract entered into by them with their customers was composite contract which could not be subjected to vivisection and that, therefore, they were not liable to pay tax and the fact of payment of service tax by them should not be held against them to hold that there was liability to pay such tax – Held that - hold that the contract being a composite one, it is not capable of being vivisected and a part thereof subjected to service tax levy – Demand of service tax and penalty set aside.
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