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2011 (9) TMI 151 - CESTAT, AHMEDABADService Tax liability under the category of Business Auxiliary Service for sales, purchase of SIM cards - Commissioner (Appeals) has dismissed the appeal only for non-compliance of the Stay Order and not on merits. - appellant directed to deposit an amount of Rs.3 lakhs (Rupees Three Lakhs only) as pre deposit - Ld. Commissioner (Appeals), after ascertaining compliance ordered as above, will restore the appeal to its original number and decide the matter on merits.
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