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    <title>2014 (3) TMI 268 - CESTAT AHMEDABAD</title>
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    <description>Service tax demand confirmed in a lump sum across multiple service categories could not be sustained without working out the exact liability for each individual service. The adjudication failed to calculate tax separately under the distinct service heads and did not address the claimed cum-tax benefit, so the record required fresh examination. The order was therefore set aside and the matter remanded to the adjudicating authority for reconsideration in accordance with natural justice, with no finding on merits.</description>
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      <description>Service tax demand confirmed in a lump sum across multiple service categories could not be sustained without working out the exact liability for each individual service. The adjudication failed to calculate tax separately under the distinct service heads and did not address the claimed cum-tax benefit, so the record required fresh examination. The order was therefore set aside and the matter remanded to the adjudicating authority for reconsideration in accordance with natural justice, with no finding on merits.</description>
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