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    <title>2006 (8) TMI 21 - COMMISSIONER (APPEALS)</title>
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    <description>The Commissioner set aside the order confirming Service Tax liability, determining that the services provided did not qualify as professional accounting by a practicing chartered accountant. The appeal was allowed, emphasizing that ledger maintenance alone does not attract Service Tax under the relevant notification.</description>
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      <description>The Commissioner set aside the order confirming Service Tax liability, determining that the services provided did not qualify as professional accounting by a practicing chartered accountant. The appeal was allowed, emphasizing that ledger maintenance alone does not attract Service Tax under the relevant notification.</description>
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