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..../ Order / Decisions)<br>Dated:- 9-11-2001<br>Appeal No. E/ST/11/2001-D - Final Order No. 221/2001-D<br>Service Tax<br>[Order per: Justice K.K. Usha, President]. - It is submitted by both sides that ap....

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....s. RPG Cellular Services Ltd. v. CCE, Chennai, 2000 (120) E.L.T. 461 and M/s. India Trade Promotion Organisation v. CCE, New Delhi, 2001 (132) E.L.T. 25 have taken similar view. &#8195;2. In view o....