2005 (2) TMI 9

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....de the appeal on merits after hearing the learned JDR. 2. The facts are not much in dispute. The appellants are engaged in the business of developing and printing of photographs. They got themselves registered under the category of photography services and they were allotted number by the competent authority on 7-8-2001, but they failed to file any ST-3 Return, nor paid any service tax for prov....