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1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :

CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : Seen of the Order?

4. Whether Order is to be circulated to the Departmental : Yes authorities?

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Commissioner of Service Tax, Mumbai			Appellant
Vs.
JMD Marketing (P) Ltd.						Respondent

Appearance:
Shri S. Dewalwar, Additional Commissioner (AR), for appellant
Ms. Puloma Dalal, C.A., for respondent

CORAM:
Honble Mr. S.S. Kang, Vice President
Honble Mr. P.K. Jain, Member (Technical)


Date of Hearing: 13.8.2013
Date of Decision: 17.10.2013

ORDER NO
Per: S.S. Kang