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2008 (7) TMI 47

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...., for the respondent. [Order per S. S. Kang, Vice President] - Heard both sides. 2. Common issue is involved, therefore, the appeals are being taken up together. 3. The appellant filed these appeals against the impugned order whereby demand of Service Tax was confirmed by treating the appellant as provider of clearing and forwarding service.  The lower authority relied upon the decis....