2009 (8) TMI 260

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..... he appellants were not liable to pay tax for the period prior thereto. Therefore, the refund claims ought not to be rejected for the reason that during the period in dispute, there was no liability cast upon the appellants to pay service tax. I, therefore, set aside the impugned order of the Commissioner (Appeals) - ST/345, 348 & 350/2009 - 1053-1056/2009 - Dated:- 21-8-2009 - Ms. Jyoti Balasu .....

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