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2007 (11) TMI 179 - AT - Service TaxActivity of outsourcing of meter reading, billing and ledger posting had been outsourced to other private parties who were not CAs - employees were not getting trained as CAs – Service tax not payable on impugned activity under CAs services - Since the Order-in-Original was a joint order against several parties, Revenue was required to have filed separate appeals and joint appeal filed is not maintainable. This appeal is liable for dismissal on this ground also
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