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2008 (8) TMI 201

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.... M. S. Nagaraja for the Appellant. N. J. Kumaresh for the Respondent. ORDER P. Karthikeyan, Technical Member. - Heard both sides. 2. The appellants, M/s. JSW Steels Ltd. took a loan of US $ 30 million from a Consortium of Financiers arranged by ICICI Bank. The appellants had paid the loan processing fee to ICICI Bank. The ICICI Bank paid the service tax under the Banking and Financial....

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