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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the need for a thorough examination of figures in the ST-3 Returns and the balance sheet to determine the correct service tax liability. The case was remanded back to the Commissioner (Appeal) for a fresh decision, directing consideration of the figures in the ST-3 Returns for the year 2007-2008 and providing both parties with an opportunity to be heard before reaching a final decision.</description>
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      <description>The Tribunal allowed the appeal by way of remand, emphasizing the need for a thorough examination of figures in the ST-3 Returns and the balance sheet to determine the correct service tax liability. The case was remanded back to the Commissioner (Appeal) for a fresh decision, directing consideration of the figures in the ST-3 Returns for the year 2007-2008 and providing both parties with an opportunity to be heard before reaching a final decision.</description>
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