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2011 (9) TMI 827

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....JCDR Per: M Veeraiyan: Heard both sides on the stay petition. 2. The dispute relates to the eligibility of exemption Notification No.3/94-ST dated 30.6.1994 in relation to Coin Collection Box (public telephone). Service Tax demand of Rs.1,94,66,231/- stands confirmed along with interest besides penalties under various sections. 3. Learned advocate for the applicant submits that on iden....