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2015 (10) TMI 1054

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....Shah, Advocate For The Respondent (s): Shri Sameer Chitkara, Authorised Representative ORDER: Per : Mr. P.K. Das; After hearing both the sides and on perusal of the record, we find that the issue involved in this case is in narrow compass. 2. The appellants were engaged in the services of Laying Long Distance Pipelines. According to the appellant, they have rendering the services as....