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When the appellants themselves have vivisected the contract by apportioning 45 towards maintenance charges and 55 as operation fee the contention raised by them that it is a composite contract is only to be brushed aside. - Tri

Service Tax - When the appellants themselves have vivisected the contract by apportioning 45% towards maintenance charges and 55% as operation fee, the contention raised by them that it is a composite .....

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