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2017 (1) TMI 1674

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....r the Appellant. Shri Jude Joseph, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. -    The appellant says that the advance amount of Rs. 66,59,310/- received from the contractee was against bank guarantee as has been recorded by the adjudicating authority in paras 4 to 6 of his order. There was no provision of taxable service made by the appellant ....