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    <title>2011 (1) TMI 101 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai, allowed the appeal by remanding the case for a fresh decision by the adjudicating authority. The tribunal found merit in the assessees&#039; argument that service tax should be paid on the gross value of taxable services, not the net value after deducting TDS. It was noted that authorities failed to consider submissions based on a chart provided by the assessees, leading to the decision being set aside in the interest of justice. The remand was ordered to ensure a fair consideration of all relevant details and to uphold principles of justice and due process.</description>
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    <pubDate>Mon, 24 Jan 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=202781</link>
      <description>The Appellate Tribunal CESTAT, Chennai, allowed the appeal by remanding the case for a fresh decision by the adjudicating authority. The tribunal found merit in the assessees&#039; argument that service tax should be paid on the gross value of taxable services, not the net value after deducting TDS. It was noted that authorities failed to consider submissions based on a chart provided by the assessees, leading to the decision being set aside in the interest of justice. The remand was ordered to ensure a fair consideration of all relevant details and to uphold principles of justice and due process.</description>
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      <pubDate>Mon, 24 Jan 2011 00:00:00 +0530</pubDate>
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