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2006 (8) TMI 470 - CESTAT, BANGALOREExtract: .......of the Assistant Commissioner purported to be reviewed by the Commissioner of Services Tax merges with the above mentioned order of the Tribunal. Therefore, we have no other option but to allow the appeal with consequential relief and set aside the impugned OIO. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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