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2005 (7) TMI 610 - AT - Service TaxExtract: .......tainable in view of our finding that no service tax is attracted. Those appeals are rejected. All the appeals are ordered in these terms. 5. emsp We are not going into the other contentions raised by the assessee since we are of the opinion that, on the above ground alone, the appeals can be disposed of. (Pronounced and dictated in the open Court).
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