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    <title>2013 (11) TMI 41 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case back to the Commissioner for fresh adjudication in line with the Delhi High Court&#039;s decision, emphasizing the need to segregate the tax demanded on the Manpower Recruitment or Supply Agency service from the total lease amount. The appellants were granted the opportunity to present additional material or evidence during the fresh adjudication process. The appeals were disposed of by way of remand, allowing for further review and consideration without delving into the merits of the case.</description>
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      <description>The Tribunal remanded the case back to the Commissioner for fresh adjudication in line with the Delhi High Court&#039;s decision, emphasizing the need to segregate the tax demanded on the Manpower Recruitment or Supply Agency service from the total lease amount. The appellants were granted the opportunity to present additional material or evidence during the fresh adjudication process. The appeals were disposed of by way of remand, allowing for further review and consideration without delving into the merits of the case.</description>
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