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2011 (5) TMI 754 - AT - Service TaxStay application - service tax demand - penalty - appellant was providing repair and maintenance service as an authorised service provider of a manufacturer – Held that:- appellant pleaded its defence in the reply to show cause notice categorically making clear that it is not an authorized service provider, adjudication is being made under presumption, which shall fail to meet justice under law, demand raised by adjudication order including penalty and interest are annulled. Appeal is allowed
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