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2009 (1) TMI 424 - CESTAT, BANGALOREManagement, Maintenance and repair services- Circular B1/6/2005-TRU, dated 27.07.2005- . The appellants are manufacturers of power and distribution transformers which they supply to various Government and private organizations. They also repair failed transformers. The revenue felt that the activity of repairing transformers attracted service tax. Held that- the original authority not examine the issue in the light of the Board’s Circular, thus the matter is remanded back to the original authority.
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