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2009 (5) TMI 805 - AT - Service Tax

2022 (5) TMI 568 - AT

The appeal was admitted as no Service tax is leviable on maintenance and repair charges before 16-6-05. The waiver of pre-deposit of Service tax of Rs. 18,824/- and penalty of Rs. 500/- was granted for the period July '03 to July '04 as the Service tax was not applicable during that time.

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