2015 (9) TMI 1533

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....e Appellant. Dr. J. Nagori, Authorised Representative, for the Respondent. ORDER [Order per : P.K. Das, Member (J)]. - Heard both the sides and perused the records. 2. The issue involved in this appeal is that the appellants were engaged in providing services of laying long distance pipelines for transportation of oil and gas. They availed benefit of Notification No. 15/2004-S.T.,....