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2007 (3) TMI 763

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....wa, Member (J) Shri N.K. Oza, Advocate, for the Appellant. Shri K.J. Sanchej, JDR, for the Respondent. ORDER After dispensing with the condition of pre-deposit of penalty of Rs. 17,000/- I proceed to decide the appeal itself in as much as issue is covered by the earlier decision. 2. Appellant is a person engaged in providing services "Business Auxiliary Services" and liable to ....

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