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2004 (10) TMI 14 - AT - Service TaxExtract: .......assessment except in so far as it relates to execution of bond shall apply to such an assessment. In view of such a provision in the Rules I do not find any infirmity in the order of the Commissioner (Appeals). He has rightly held that the provisions of Section 11AB will come into force only when the assessment is finalised. The appeal is rejected.
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