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    <title>Appellant Liable for Service Tax Due to Lack of Formal Invoices Despite Continuous Service Provision.</title>
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    <description>Point of Taxation Rules (POT) - Formal invoices were not issued by the appellant because service receivers were not ready to enter into a contract with the appellant even though they were receiving service continuously from the appellant - service tax is payable by the appellant on the basis of the demand letters - AT</description>
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