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2008 (10) TMI 85

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....ORDER 1. Heard both sides. 2. This is an appeal filed by the revenue. In the impugned order the Commissioner (Appeals) vacated a demand raised by the original authority on the respondents M/s. Hindustan Motors Ltd. for an amount of Rs. 1,52,831 being the service tax found due from the respondents towards service rendered by it under the category of 'GTO service' during the period 16-11-1997 ....