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2018 (4) TMI 1035 - AT - Service TaxN/N. 12/2003 dated 01.07.2003 - Repair and Maintenance Service - exemption denied on the material part on the ground that no supporting evidence of sale of goods during the course of providing such repair service by the appellants - Held that: - Hon’ble Supreme Court in Jain Brothers [2012 (7) TMI 935 - SUPREME COURT], to state that the cost of goods supplied during repair cannot be added to the value of the taxable service in view of the said exemption - appeal allowed - decided in favor of appellant.
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