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    <title>2013 (4) TMI 47 - CESTAT AHMEDABAD</title>
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    <description>The appellant availed abatement without including the value of materials supplied by customs free of cost, leading to a demand for differential service tax and penalties imposed. The dispute centered around the classification of services provided by the appellant, inclusion of free supplies in tax calculation, and the denial of abatement. The Tribunal remanded the matter for a fresh examination of evidence and classification of services, emphasizing the need for a revision of assessment by the Revenue to determine the correct classification of the services provided by the appellant.</description>
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      <description>The appellant availed abatement without including the value of materials supplied by customs free of cost, leading to a demand for differential service tax and penalties imposed. The dispute centered around the classification of services provided by the appellant, inclusion of free supplies in tax calculation, and the denial of abatement. The Tribunal remanded the matter for a fresh examination of evidence and classification of services, emphasizing the need for a revision of assessment by the Revenue to determine the correct classification of the services provided by the appellant.</description>
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      <pubDate>Mon, 05 Mar 2012 00:00:00 +0530</pubDate>
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