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    <title>2014 (7) TMI 282 - CESTAT BANGALORE</title>
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    <description>The Tribunal remanded the case to the original authority for fresh adjudication, considering the appellant&#039;s financial challenges and the need for accurate quantification of service tax. The appellant&#039;s claims of business closure, financial crisis, and partial payment were acknowledged, leading to the decision to allow a proper defense and reassessment of the case. The Tribunal set aside the previous order, granting the appellant an opportunity to present their case effectively and address discrepancies in service tax collection for a fair and reasoned decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249245</link>
      <description>The Tribunal remanded the case to the original authority for fresh adjudication, considering the appellant&#039;s financial challenges and the need for accurate quantification of service tax. The appellant&#039;s claims of business closure, financial crisis, and partial payment were acknowledged, leading to the decision to allow a proper defense and reassessment of the case. The Tribunal set aside the previous order, granting the appellant an opportunity to present their case effectively and address discrepancies in service tax collection for a fair and reasoned decision.</description>
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