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    <title>2011 (1) TMI 238 - CESTAT, MUMBAI</title>
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    <description>The appeal against the demand of service tax and penalties upheld by the lower adjudicating authority was allowed by the Tribunal. The Tribunal directed a reconsideration regarding a certificate indicating payment of service tax by the main service provider, emphasizing the importance of due process and proper consideration of evidence in tax matters. The case was remanded for verification of the certificate and a fresh decision, ensuring a fair hearing for the appellant.</description>
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      <description>The appeal against the demand of service tax and penalties upheld by the lower adjudicating authority was allowed by the Tribunal. The Tribunal directed a reconsideration regarding a certificate indicating payment of service tax by the main service provider, emphasizing the importance of due process and proper consideration of evidence in tax matters. The case was remanded for verification of the certificate and a fresh decision, ensuring a fair hearing for the appellant.</description>
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