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2012 (9) TMI 165

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....he Appellant. Shri V.K. Agarwal, Commissioner, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Since common issue is involved, all the applications are taken up together for disposal. 2. The demands are confirmed after denying the benefit of Notification No. 32/2004-S.T. 3. The Show Cause Notice was issued to the applicants demanding service tax on the groun....

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