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    <title>2011 (9) TMI 533 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming Service Tax and penalties, remanding the matter to the Commissioner (Appeals) for a decision on merits. The Tribunal found the cross objections filed by the appellants to be maintainable based on a Karnataka High Court judgment, emphasizing the lack of opportunity for the appellants to contest the non-maintainability earlier. The decision was influenced by the legal position established by the High Court judgment, leading to the remand for further consideration by the Commissioner (Appeals).</description>
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      <description>The Tribunal set aside the order confirming Service Tax and penalties, remanding the matter to the Commissioner (Appeals) for a decision on merits. The Tribunal found the cross objections filed by the appellants to be maintainable based on a Karnataka High Court judgment, emphasizing the lack of opportunity for the appellants to contest the non-maintainability earlier. The decision was influenced by the legal position established by the High Court judgment, leading to the remand for further consideration by the Commissioner (Appeals).</description>
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