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Shri N. Venkataraman, Sr. Advocate - for the appellant Shri Pramod Kr., Jt. CDR - for the respondent Coram : Honble Mr. Justice G. Raghuram, President Honble Mr. Sahab Singh, Member (Technical) F. Order No. 58020-58022/2013 Per Sahab Singh :

These are three appeals  two filed by M/s ESPN Software India Pvt. Ltd. (hereinafter referred to as Appellant No. 1) and one filed by M/s Turner International India Pvt. Ltd. (hereinafter referred to as Appellant No. 2). Since the issue involved is common, these are being taken up together for decision. Appellant No. 1 has filed Appeal No. ST/1301/2011 and ST/279/2012 against Order-in-Original No. 49/2011 dated 31.3.2011 and 18/2011 dated 29.11.2011 respectively both passed by the Commissioner of Central Excise, LTU, New Delhi. Appellant No. 2 has filed Appeal No. ST/56999/2013 against Order-in-Original No. 1-4/GB/13 dated 10.1.2013 passed by Commissioner of Service Tax, New Delhi.