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2008 (2) TMI 131 - AT - Service TaxRepair of old LPG cylinder under rate contract for oil companies - respondent is only undertaking repair of the old cylinders not maintenance because Maintenance involves periodical checkups and services to prevent failure of the machinery - respondent was only repairing old gas cylinders and for taking such repair, they have entered into a rate contract - when only repair work was undertaken without a maintenance contract then service tax was not attracted for the period prior to 16.06.05
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