2008 (1) TMI 68

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.... 1.  Heard learned SDR and considered the written submission submitted by the respondent vide letter dated 23rd January 2008. 2.In this case, show cause notice was issued to the respondent for demand of Service Tax on the ground that respondent provided the maintenance and repair service. The Adjudicating Authority confirmed the demand and imposed the penalties. The respondent filed appeal....