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2009 (1) TMI 201

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Full Text of the Document

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....Respondent. ORDER 1. The Commissioner of Central Excise has confirmed a demand of service tax of Rs.1,04,476 together with interest, holding that the assessees were liable to pay service tax and holding the activity of the assessees as "Business & Auxiliary Service" liable to tax. 2. I have heard both sides. 3. The appellants had raised the plea that their Trust was a Charitable Trust and, the....