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2013 (7) TMI 626

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....by M/s Kansara Modler Ltd. (hereinafter referred to as appellants) against the Order in appeal No. 465-471/(CB)/ST/JPR-II/2010 dated 22.11.2010. 2. Brief facts of the case are that appellants have received Business Auxiliary Services and Consulting Engineering Services from the service provider who were located abroad and did not have any establishment in India. Therefore in terms of Notificati....