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2004 (2) TMI 2 - AT - Service TaxExtract: .......o apply for registration. 14. In view of my findings as above on various issues raised in these appeals, I set aside the impugned orders and remand these cases to the original authorities for re-decision in the light of the above finding after affording a reasonable opportunity of hearing to the appellants. 15. Appeals are allowed by way of remand.
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