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2006 (7) TMI 39 - CESTAT, BANGALOREService Tax –Commissioner has confirmed demand of duty regarding no sale of parts or other materials in Annual Maintenance Contract (AMC), is not a correct finding –Order is not a speaking order –Plea of time bar and other pleas raised in SCN, need to be reconsidered –Matter remanded for de novo consideration and for re-adjudication
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