2008 (6) TMI 82

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....ellant Shri R.K. Verma, DR, for the respondent [Order per S.S. Kang, Vice President] - The appellant filed these appeals against the common order-in-appeal whereby Commissioner (Appeals) rejected the claim of the appellant. The main ground of the appellant is that the appellant being proprietary firm is not covered by the definition of business auxiliary service as the appellants are not a c....