2005 (7) TMI 384

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..... .K. Rai, DR, for the Appellant. Shri Bipin Garg, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal the revenue has contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has dropped the Service tax demand against the respondents. 2. We have heard both the sides and gone through the record. The Service tax for the disputed .....

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