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    <title>2014 (7) TMI 793 - CESTAT  CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal by setting aside the order and remanding the matter to the adjudicating authority for reconsideration in light of the precedent that materials supplied free of cost by the service recipient should be excluded from the taxable value. The appellant was directed to be given a fair opportunity during the fresh adjudication process. The stay application was disposed of, emphasizing adherence to the precedent in determining taxable value and ensuring a fair hearing for the appellant.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal by setting aside the order and remanding the matter to the adjudicating authority for reconsideration in light of the precedent that materials supplied free of cost by the service recipient should be excluded from the taxable value. The appellant was directed to be given a fair opportunity during the fresh adjudication process. The stay application was disposed of, emphasizing adherence to the precedent in determining taxable value and ensuring a fair hearing for the appellant.</description>
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