2007 (1) TMI 48

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..... - Dated:- 24-1-2007 - [Order per: Archana Wadhwa, Member (J)]. - The appellant has been held liable to pay service tax by treating him as clearing and forwarding agent during the period 2000-2001 2002-2003. 2. After hearing both sides and going through the impugned order, we find that the appellant was engaged in procuring the orders from the various Government and Semi-Government depart .....

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