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    <title>2014 (4) TMI 37 - CESTAT MUMBAI</title>
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    <description>The Commissioner (Appeals) set aside the order confirming the demand of service tax, noting the failure to consider the actual liability of service tax payable by the respondent. The matter was remanded for fresh adjudication to properly assess the liability based on the ST3 returns and books of accounts, providing the respondent with an opportunity to present their case.</description>
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      <description>The Commissioner (Appeals) set aside the order confirming the demand of service tax, noting the failure to consider the actual liability of service tax payable by the respondent. The matter was remanded for fresh adjudication to properly assess the liability based on the ST3 returns and books of accounts, providing the respondent with an opportunity to present their case.</description>
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