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2003 (8) TMI 3 - MADRAS HIGH COURT
Extract:
.......d that the issue is already settled in view of the judgment of the Division Bench, referred to above and I hold that the petitioner herein is liable to pay the service tax. 10. In the light of what is stated above, there is no merit in the Writ Petition and the same is dismissed. No costs. Consequently, connected miscellaneous petitions are closed.