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2008 (10) TMI 136

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....der per : T.K. Jayaraman, Technical Member.]. - Revenue has come in appeal against the impugned Order-in-Appeal No. 118/2007-CE, dated 14-3-2007 passed by the Commissioner (Appeals), Mangalore. 2. The respondents had discharged Service Tax liability before the issue of show-cause notice. Following the ratio of the decisions of this Tribunal and also Hon'ble High Court of Kerala, the Commissione....