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    <title>2014 (7) TMI 197 - CESTAT MUMBAI</title>
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    <description>Ex parte confirmation of a service tax demand under the club or association service provisions was set aside because the appellants had not replied to the show-cause notices and had not appeared before the adjudicating authority. Since the order had been passed without effective participation, the matter was remanded for fresh adjudication after the appellants were directed to file a reply and appear before the authority. The authority also held that the appellants&#039; non-cooperation justified costs, and imposed costs on them.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249160</link>
      <description>Ex parte confirmation of a service tax demand under the club or association service provisions was set aside because the appellants had not replied to the show-cause notices and had not appeared before the adjudicating authority. Since the order had been passed without effective participation, the matter was remanded for fresh adjudication after the appellants were directed to file a reply and appear before the authority. The authority also held that the appellants&#039; non-cooperation justified costs, and imposed costs on them.</description>
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