2013 (5) TMI 179

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.... Per Archana Wadhwa: After dispensing with the condition of pre-deposit of Service Tax of Rs.20,602/- we proceed to decide the appeal itself inasmuch as the short issue is involved. The appellant entered into a work contract in or around 2007 and raised manufacturing bills. One such bill was filed in February, 2008 and the payments for the same was received in April, 2008. The appellant d....