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2011 (1) TMI 1486 - HC - Service TaxExtract: ....... such a plea for the first time before this Court, more so, since the same would also involve disputed questions of fact. 7. In view of the above discussion, it is not possible to state that the impugned order gives rise to any question of law, much less, a substantial question of law, warranting interference. The appeal is, accordingly, dismissed.
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