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2013 (12) TMI 494

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.... B.B. Sharma, DR, for the Respondent. ORDER There is nothing apparent from the order of both the authorities below as to the manner in which the appellant deviated from the spirit of Notification No. 9/2009-S.T., dated 3-3-2009 (as amended from time to time). The notification envisages that the taxable services specified in clause (105) of Section 65 of the Finance Act, 1994 which are provid....