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    <title>2012 (12) TMI 138 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal by way of remand, setting aside the impugned order and directing the adjudicating authority to reexamine the matter without expressing any opinion on the merits of the case, keeping all issues open for reconsideration. The Tribunal emphasized that service tax for the same service should not be paid twice, as the service is provided only once, and found similarities between this case and a previous judgment involving a main contractor and sub-contractor.</description>
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      <link>https://www.taxtmi.com/caselaws?id=219123</link>
      <description>The Tribunal allowed the appeal by way of remand, setting aside the impugned order and directing the adjudicating authority to reexamine the matter without expressing any opinion on the merits of the case, keeping all issues open for reconsideration. The Tribunal emphasized that service tax for the same service should not be paid twice, as the service is provided only once, and found similarities between this case and a previous judgment involving a main contractor and sub-contractor.</description>
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      <pubDate>Thu, 07 Jun 2012 00:00:00 +0530</pubDate>
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