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    <title>2010 (5) TMI 481 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, Bangalore remanded a case involving Service Tax liability on &#039;Security Agency Services&#039; back to the Commissioner (Appeals) due to lack of reasoning in setting aside the demand. The Tribunal emphasized that tax liability should only apply to the value of services collected and stressed the importance of a reasoned decision and adherence to natural justice principles. The non-speaking nature of the Order-in-Appeal led to the impugned order being set aside for reconsideration, without expressing an opinion on the case&#039;s merits.</description>
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