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2008 (6) TMI 626 - Commissioner - Service TaxExtract: .......hority. 12. From the above discussions, all the appellants have not only succeeded on merits, but also on time bar aspect and consequently, imposition of penalty and claiming of interest also do not survive. 13. In view of the above, I allow all the six appeals by setting aside all the Orders-in-originals connected with the above appeals.
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