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    <title>2013 (12) TMI 261 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal by remanding the case back to the adjudicating authority. The appellants, engaged in advertising agency services, challenged the demand raised due to alleged incorrect taxable value disclosure in their ST-3 Returns. The Tribunal emphasized the need for a detailed reply from the appellants to assist in determining the correct liability. A time frame of four months was set for the adjudicating authority to decide the issue post the submission of relevant data by the appellant, aiming to expedite the resolution while ensuring a fair assessment of the service tax liability.</description>
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      <description>The Tribunal allowed the appeal by remanding the case back to the adjudicating authority. The appellants, engaged in advertising agency services, challenged the demand raised due to alleged incorrect taxable value disclosure in their ST-3 Returns. The Tribunal emphasized the need for a detailed reply from the appellants to assist in determining the correct liability. A time frame of four months was set for the adjudicating authority to decide the issue post the submission of relevant data by the appellant, aiming to expedite the resolution while ensuring a fair assessment of the service tax liability.</description>
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      <pubDate>Tue, 20 Aug 2013 00:00:00 +0530</pubDate>
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