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2018 (9) TMI 827
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....VANAM A.R.: FOR THE RESPONDENT ORDER [Order per: M.V. Ravindran.] This appeal is filed against order-in-original No. 20/2009-ST (Commr) dated 22.07.2009 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the lower authorities have issued a show-cause notice to the appellant herein for demanding service tax under the category of commercial coaching and tr....