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2010 (4) TMI 122 - AT - Service TaxRepair and Maintenance Service versus technical inspection and certification service – appellants submitted that the activity carried out by the appellants was neither maintenance nor repair meant for public but statutory obligation discharged under the Explosive Act, 1884. The testing and inspection is statutory one discharged on behalf of the Indian Oil Corporation in terms of work order dated 28.11.2001. In the absence of maintenance or repair the service cannot be called so. Held that: . No evidence was brought to our notice by Revenue to appreciate basis of levy of service tax of Rs. 5,17,673/- under the category of ‘Maintenance and Repair’. – Service tax is not leviable – decided in favor of assessee
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