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2013 (12) TMI 1521 - AT - Service TaxExtract: .......e guidance provided in Section 65A of the Act; and identification of which of the clauses of Section 65(105), the service in issue falls into. 11. On the aforesaid analysis since we are unable to sustain the adjudication order, we quash the same. We waive pre-deposit and allow the appeal. No costs. (Order dictated and pronounced in open Court)
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