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2018 (10) TMI 540 - AT - Service TaxDoctrine of Merger - Classification of services - Storage and warehousing services or otherwise? - Held that:- It is a fact that when the matter was taken up for disposal by the Revisioning authority, the Order-in-Original got merged with the order of first appellate authority - the doctrine of merger applies and provision of Section 84(4) would come into play and the Revisioning authority had no power to pass any order under the said section - appeal allowed - decided in favor of appellant.
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