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    <title>2010 (12) TMI 118 - CESTAT, CHENNAI</title>
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    <description>The appeal was allowed by the Tribunal, setting aside the lower appellate authority&#039;s ruling that the service tax demand was time-barred. The case was remanded for a fresh order to consider the merits, specifically addressing the allegations of suppression of taxable service value and proper quantification of service tax, including the issue of abatement. The decision underscored the necessity of a thorough examination of all pertinent issues in such cases.</description>
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      <description>The appeal was allowed by the Tribunal, setting aside the lower appellate authority&#039;s ruling that the service tax demand was time-barred. The case was remanded for a fresh order to consider the merits, specifically addressing the allegations of suppression of taxable service value and proper quantification of service tax, including the issue of abatement. The decision underscored the necessity of a thorough examination of all pertinent issues in such cases.</description>
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