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    <title>2012 (8) TMI 49 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT, KOLKATA set aside the Ld. Commissioner&#039;s order on non-payment of Service Tax and Education Cess. The Tribunal remanded the matter to the Original Authority for a fresh decision, allowing both parties to submit additional evidence and arguments. The decision was based on legal and procedural concerns, following precedents of similar cases being remanded for reevaluation.</description>
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      <description>The Appellate Tribunal CESTAT, KOLKATA set aside the Ld. Commissioner&#039;s order on non-payment of Service Tax and Education Cess. The Tribunal remanded the matter to the Original Authority for a fresh decision, allowing both parties to submit additional evidence and arguments. The decision was based on legal and procedural concerns, following precedents of similar cases being remanded for reevaluation.</description>
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