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2011 (4) TMI 848 - AT - Service TaxRefund claim of the service tax paid on input service - Held that:- Assessee are in the business of providing output service being managers of mutual funds for which the impugned input service has been utilized as mandatory requirement under the SEBI Regulation - As such, the finding of the lower appellate authority that the respondents have utilized the impugned input service in providing the impugned output service requires no intervention - Hence, the departments appeal is dismissed.
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