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2006 (11) TMI 716

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.... Agarwal, Member (T) Shri C.S. Biradar, Advocate, for the Appellant. Shri A.K. Tiwari, D.R., for the Respondent. ORDER Vide his impugned order, the Commissioner (Appeals), has confirmed Service Tax of Rs. 3,56,015/- along with imposition of penalties against the appellant, who is a consultancy firm situated at Singapore and has provided services to a firm located in Goa. Surprisingly, ....