2012 (5) TMI 512

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....r D.N. Panda:   Learned Counsel agrees that the element of Rule 4A of Service Tax Rules, 1994, can be satisfied in respect of disputed invoices and bills, if an opportunity is granted. He also says that basing on the invoices/bills copies the appellant shall provide details as to how Rule 4A is satisfied in respect of each such invoice/bill.   2. On the aforesaid proposition, the a....