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2015 (8) TMI 400

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....tative For The Respondent : Shri Dhaval K. Shah, Advocate Per : Mr. P.K. Das; The Revenue filed this appeal against the order of the Commissioner (Appeals) where the adjudication order was set-aside and the appeal filed by the Respondent was allowed. 2. After hearing both the sides and on perusal of the records, we find that the demand of service tax was raised on the ground that the s....