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2005 (9) TMI 330 - AT - Service TaxExtract: ....... authorities have clearly noted the Ministry s Circular dated 20-12-2000, which clarifies with regard to surcharge and not pertaining to reconnection charges. We are agreeable with his findings and we do not find any merit in the appeal. The appeal is dismissed. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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