2009 (3) TMI 459

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....MEMBER G.C. Babbar for the Appellant. Vijay Kumar for the Respondent. ORDER M. Veeraiyan, Technical Member - After hearing both the sides for a while on the stay petition, we waive pre-deposit of the dues as per the impugned order and proceed to dispose of the appeal finally. 2. The rate of service tax has been enhanced from 8 per cent to 10 per cent with effect from 10-9-2004. The ....

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....hort levy at all. We have carefully considered the submissions from both sides and perused records. To us, it appears that this evidence has either not been placed before the lower authorities or has not been correctly appreciated. 3. To enable the correct appreciation of the factual position, we set aside the orders of the Commissioner (Appeals) and that of the original authority and remand....