2013 (11) TMI 914

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..... N. Panda; We have heard this matter on 4.6.2013. 2. On behalf of the appellant learned counsel says that the provisions were only made in records and no service was rendered to the appellant by foreign agency. Therefore, there shall be no liability of service tax. 3. Documentary evidence was called for from the appellant to ascertain purpose for which provision was made in accounts and whether .....

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