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2008 (3) TMI 80

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....ls, therefore, are being taken up together. 2. The Appeal No. ST/734/07 is filed by the Revenue whereby the demand in respect of Service Tax was dropped on the ground that the service of commission agent who is outside India was availed prior to 18.4.06. The second Appeal No. 735/2007 is also filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals) whereby consequen....