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    <title>2012 (8) TMI 341 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the order and remanding the case to the adjudicating authority. It was determined that the appellant, acting as a sub-contractor, should not bear the service tax liability as the original contractor had already paid it. The Tribunal criticized the lower authority for procedural errors and emphasized the importance of natural justice principles in tax liability cases. The adjudicating authority was instructed to reconsider the issue while ensuring a fair decision-making process and keeping all issues open for review.</description>
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    <pubDate>Wed, 13 Jun 2012 00:00:00 +0530</pubDate>
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      <title>2012 (8) TMI 341 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=215656</link>
      <description>The Tribunal allowed the appeal, setting aside the order and remanding the case to the adjudicating authority. It was determined that the appellant, acting as a sub-contractor, should not bear the service tax liability as the original contractor had already paid it. The Tribunal criticized the lower authority for procedural errors and emphasized the importance of natural justice principles in tax liability cases. The adjudicating authority was instructed to reconsider the issue while ensuring a fair decision-making process and keeping all issues open for review.</description>
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      <pubDate>Wed, 13 Jun 2012 00:00:00 +0530</pubDate>
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