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2012 (4) TMI 426 - CESTAT, AHMEDABADService Tax liability payable under the category of Man Power Recruitment & Labour Supply Services, and interest thereof and also penalties u/s 77 and 78 – Held that:- Dismissal of the appeal on the ground that there is no reply filed by the appellant before adjudicating authority and the first appellate authority cannot be accepted reason - if there is no reply filed before adjudicating authority, those submissions made before the appellate authority would be considered as submissions and not additional submissions -assessee is directed to file a reply to the Show Cause Notice within 30 days from the date of Order to the adjudicating authority - in favour of assessee.
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