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    <title>Whether an opinion delivered by the department is an order for the purpose of filing an appeal</title>
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    <description>An assessee received a 2004 Commissioner (Appeals) opinion that international freight was not taxable, but a 2006 departmental communication said that opinion was void and the service was liable to service tax; the tribunal held those communications were assessment-type and therefore appealable under the service tax appeal framework.</description>
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      <description>An assessee received a 2004 Commissioner (Appeals) opinion that international freight was not taxable, but a 2006 departmental communication said that opinion was void and the service was liable to service tax; the tribunal held those communications were assessment-type and therefore appealable under the service tax appeal framework.</description>
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