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2009 (3) TMI 195 - AT - Service TaxThe issue involved is the question of demand of the value of the materials used in providing services from the total receipt. - the appellant had already paid a sum of Rs. 2, 92, 65, 589/- out of demand of Rs. 9, 75, 51, 961/- - we find that this Bench in several decisions has held that the value of the materials should not be included for demand of Service Tax. Moreover the appellants had already paid the Service Tax on the remaining portions of the receipt. Hence we order waiver of the balance amount demanded in the impugned order.
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