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2019 (3) TMI 711 - AT - Service TaxMaintenance and Repair services - benefit of abatement - demand of differential service tax - period April, 2004 to December, 2009 - Held that:- The invoices raised by the appellant indicate that service tax liability is discharged on 30% of the value of the invoice as services rendered by them - the repairs undertaken by the appellant would get classified under works contract for both the reasons i.e. that the appellant has paid State Government VAT on the materials on 70% of the value and service tax is paid on balance amount evaluated @ 30% of value charged. Appeal allowed - decided in favor of appellant.
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