2010 (7) TMI 250

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....by them as service receiver for payment of service tax on the same service. Hence duty demand of Rs. 5,29,305 was confirmed and penalties have been imposed by the original adjudicating authority and Commissioner (Appeals) in the impugned order has set aside the demand and penalties.   2. Learned advocate on behalf of the respondents submits that even though the order of Commissioner (Appea....