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2007 (2) TMI 106

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....ssioner(Appeals)'s order, setting aside the demands made in OIO No. 3/06. The assessee was providing Stock Broker services besides services as Registrar and 'Share Transfer Agent to various companies from 07/2003 to 12/2004' Revenue proceeded to cover these services under 'Business Auxiliary Services'. The Commissioner (Appeals), after due consideration, noted that the assessee was already paying ....