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2009 (2) TMI 391
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....for the Respondent. ORDER B.S.V. Murthy, Technical Member - Shri S.R. Dixit, learned Advocate appearing on behalf of the appellant submits that the appellant is a sub-contractor and the service tax for the services rendered by the appellant has already been paid by the main contractor. However, he submits that the Commissioner (Appeals) has rejected the appeal for their failure to make a p....