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2010 (7) TMI 739

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....unsel Shri S.K. Sarwal Vehemently opposed the levy of service tax on all the 5 appellants for the common cause of levy under the category of business auxiliary service. According to him, when nans of the Appellants dealt with the commodity nor also executed any agreement with Fashion Suitings Pvt. Ltd. but have merely enlisted consumers, they cannot be said to have provided business auxiliary serv....