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    <description>The High Court allowed the appeal challenging the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order, emphasizing the importance of assessing whether service charges were collected and returns filed before addressing legal issues. The court set aside the CESTAT&#039;s order and the Commissioner of Service Tax&#039;s decision, directing a reconsideration based on clarified factual findings without delving into substantial legal questions.</description>
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