2010 (1) TMI 181

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..... the benefit of exemption in terms of Notification No. 12/2003-ST to LPG cylinders sold by the respondent 'Kalyana Mandapam' to persons booking the mandapam has been challenged by the revenue in the present appeal. 2. The respondents have asked for a decision on merit and hence I proceed to decide the appeal after hearing the learned SDR. It has been the stand of the assessees throughout the proc .....

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