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    <title>2012 (6) TMI 118 - CESTAT, BANGALORE</title>
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    <description>The Tribunal disposed of the appeal without pre-deposit, emphasizing the need for final resolution in a Service Tax case. The appellant, a sub-contractor, claimed abatement under specific Notifications, passing the tax burden to the builder. Disputes arose over the interpretation of &#039;gross amount charged&#039; and the demand for Service Tax from both parties. The Tribunal directed a re-examination of the show-cause notice and refund claim, allowing the appeal by remand for further adjudication to ensure a fair hearing opportunity for all parties involved.</description>
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      <title>2012 (6) TMI 118 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=213798</link>
      <description>The Tribunal disposed of the appeal without pre-deposit, emphasizing the need for final resolution in a Service Tax case. The appellant, a sub-contractor, claimed abatement under specific Notifications, passing the tax burden to the builder. Disputes arose over the interpretation of &#039;gross amount charged&#039; and the demand for Service Tax from both parties. The Tribunal directed a re-examination of the show-cause notice and refund claim, allowing the appeal by remand for further adjudication to ensure a fair hearing opportunity for all parties involved.</description>
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