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2008 (7) TMI 91 - SCH - Service TaxWhether the Assistant Commissioner (Adjudicating Authority) had the power to go beyond the Registration Certificate issued by the Competent Authority treating the respondent-assessee as the consulting engineer prior to 10th September, 2004 - this question has not been considered by the authorities below and is not the basis of the SCN issued by the Assistant Commissioner - Since the very foundation is missing, we are not inclined to interfere in this Civil Appeal
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