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    <title>2010 (3) TMI 403 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal rejected the Revenue&#039;s stay application regarding a refund allowed by the Commissioner (Appeals) despite incorrect service classification. It was held that procedural omissions by the service provider should not lead to refund denial, and rectification should be done by the provider&#039;s jurisdictional officer. The correct classification of services was crucial for tax liability. Additionally, the Tribunal emphasized that errors in assessment or classification should be rectified by the provider&#039;s jurisdictional officer. A five-day delay was condoned, and both the condonation and stay applications were disposed of accordingly.</description>
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    <pubDate>Mon, 29 Mar 2010 00:00:00 +0530</pubDate>
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      <description>The Tribunal rejected the Revenue&#039;s stay application regarding a refund allowed by the Commissioner (Appeals) despite incorrect service classification. It was held that procedural omissions by the service provider should not lead to refund denial, and rectification should be done by the provider&#039;s jurisdictional officer. The correct classification of services was crucial for tax liability. Additionally, the Tribunal emphasized that errors in assessment or classification should be rectified by the provider&#039;s jurisdictional officer. A five-day delay was condoned, and both the condonation and stay applications were disposed of accordingly.</description>
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      <pubDate>Mon, 29 Mar 2010 00:00:00 +0530</pubDate>
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