2013 (8) TMI 85

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....re-deposit of Service Tax liability confirmed along with interest and imposition of penalties under various Sections on the ground that the appellant had availed ineligible benefit of Notification No.15/2004-ST and 1/2006-ST. 2. After hearing both sides and perusal of the records, we find that the issue involved in this case is whether the appellant herein is required to include the cost of free ....