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2007 (12) TMI 189 - AT - Service TaxCommissioner (Appeals) in the impugned order has noted that the “Register and Share Transfer Agent services” for tax purpose have come into effect from 1-5-2006 and hence the demand prior to this period is not sustainable - Revenue is seeking stay of the operation of this order - Prima facie, there is no infirmity in the impugned order - no merit in the stay application of revenue and the same is dismissed
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