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2004 (1) TMI 240 - CESTAT, CHENNAIExtract: .......osition, the service charges collected by the appellant on which service tax had been paid, which was independent of the supplies is not includible in any of assessable value of the machinery supplied by appellant. The appellant succeeds in the appeal. The impugned order is set aside and appeal allowed with consequential relief, if any, as per law.
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