2004 (3) TMI 7

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..... proceed to dispose of the appeals. 2. In these appeals which have been filed by the Revenue against the common impugned order-in-appeal, the issue relates to the service tax liability of the respondents. I have heard the learned SDR and gone through the record. The perusal of the record shows that the show cause notice was served on the respondents calling upon them to pay the service tax for .....

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