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    <title>2010 (5) TMI 326 - CESTAT, BANGALORE</title>
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    <description>The Tribunal remanded both cases concerning service tax liabilities on &#039;Manpower Recruitment Agency Service&#039; and &#039;Security Agency Services&#039; back to the adjudicating authority. The appellants were directed to be provided with copies of relevant documents seized during the investigation for a fresh consideration within four months, emphasizing adherence to natural justice principles. The Tribunal highlighted the necessity of factual examination based on unavailable agreements and documents, setting aside previous orders to ensure proper assessment and timely resolution.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78751</link>
      <description>The Tribunal remanded both cases concerning service tax liabilities on &#039;Manpower Recruitment Agency Service&#039; and &#039;Security Agency Services&#039; back to the adjudicating authority. The appellants were directed to be provided with copies of relevant documents seized during the investigation for a fresh consideration within four months, emphasizing adherence to natural justice principles. The Tribunal highlighted the necessity of factual examination based on unavailable agreements and documents, setting aside previous orders to ensure proper assessment and timely resolution.</description>
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      <pubDate>Wed, 12 May 2010 00:00:00 +0530</pubDate>
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