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2011 (6) TMI 384

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Full Text of the Document

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....of pre-deposit of an amount of Rs.4,87,165/- confirmed as service tax along with interest by adjudicating authority and consequent penalty imposed and upheld by the Commissioner (Appeals). 2. Heard both sides and perused the records. 3. On perusal of the records, we find that service tax liability has been confirmed on the appellant on the ground that he was constructing commercial complex as pe....