2010 (1) TMI 182

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.... ORDER 1. The revenue is in appeal against the orders of the Commissioner (Appeals) setting aside the demands of service tax on courier services during the period 1-4-2005 to 15-6-2005 (in the case of M/s. Overnight Express Ltd.) and 15-3-2005 to 15-6-2005 [in the case of M/s. Aramex India (Pvt.) Ltd.]. 2. I have heard both sides. I find that the lower appellate authority has followed the de....