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2010 (12) TMI 1116 - AT - Service TaxExtract: ....... purpose, the impugned order is set aside and the appeal allowed by way of remand for passing of fresh orders after extending reasonable opportunity to the assessees of being heard in their defence. However, penalty on the assessees is not warranted in the facts and circumstances of the case and is set aside. (Dictated and pronounced in open Court)
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