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2009 (3) TMI 892

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....e Respondent. ORDER Heard learned DR None appeared for the respondent. 2. The original authority confirmed service tax amounting to Rs. 34,85,329/- and imposed penalty on the respondent. On appeal by the party, the Commissioner (Appeals) reduced the demand by including the demand in respect of services rendered without using Horizontal Drilling Machine and also set aside the penalty. 3....