2007 (12) TMI 142

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....sident]. -1. Heard both sides. The applicant filed this application for waiver of service tax of Rs. 90,078/- 2. The applicant filed refund of service tax which was sanctioned by the adjudicating authority and the amount was paid. Subsequently, the Commissioner of Central Excise revised notice and set aside the adjudication order on the ground that the applicants are not entitled for benefit of....