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2012 (12) TMI 37

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....Soni for the Respondent. ORDER Ms. Archana Wadhwa, Judicial Member - Prayer is to dispense with the condition of Service Tax of Rs.1,66,548/- and penalties imposed under various Sections of Finance Act. The said tax stands confirmed in respect of sale of SIM cards pertaining to BSNL on the ground that the appellants are providing 'business auxiliary services'. 2. We find that the issue....

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