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    <title>2010 (8) TMI 577 - CESTAT, CHENNAI</title>
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    <description>The Tribunal considered the applicability of Notification No. 32/04-S.T. dated 3-12-04 for service tax assessment. The Commissioner (Appeals) granted relief to the parties based on a previous Tribunal order. The dispute centered on whether service tax should be levied on 100% or 25% of the gross amount received by the respondents. The matter was referred to the Division Bench for further consideration. The Tribunal emphasized the need for both parties to assist on jurisdictional issues and instructed the Registry to take appropriate actions.</description>
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      <description>The Tribunal considered the applicability of Notification No. 32/04-S.T. dated 3-12-04 for service tax assessment. The Commissioner (Appeals) granted relief to the parties based on a previous Tribunal order. The dispute centered on whether service tax should be levied on 100% or 25% of the gross amount received by the respondents. The matter was referred to the Division Bench for further consideration. The Tribunal emphasized the need for both parties to assist on jurisdictional issues and instructed the Registry to take appropriate actions.</description>
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