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    <title>2009 (7) TMI 601 - CESTAT, BANGALORE</title>
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    <description>The Tribunal found the appellant&#039;s services fell under the category of &quot;Advertising Agency&quot; but emphasized the need to determine the exact Service Tax liability based on actual amounts received from customers. The impugned order was set aside, and the matter was remanded back to the Adjudicating Authority for a fresh consideration, allowing the appellant to present evidence and have a personal hearing before a final decision. The appeal was allowed for remand for proper reconsideration.</description>
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      <description>The Tribunal found the appellant&#039;s services fell under the category of &quot;Advertising Agency&quot; but emphasized the need to determine the exact Service Tax liability based on actual amounts received from customers. The impugned order was set aside, and the matter was remanded back to the Adjudicating Authority for a fresh consideration, allowing the appellant to present evidence and have a personal hearing before a final decision. The appeal was allowed for remand for proper reconsideration.</description>
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