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    <title>2014 (11) TMI 713 - CESTAT CHENNAI</title>
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    <description>The tribunal, following the principles established by the Hon&#039;ble Delhi High Court, allowed the appeal through remand, setting aside the impugned order. The matter was remanded to the adjudicating authority for a fresh decision, emphasizing adherence to the terms and conditions of notifications for claiming benefits related to service tax on retreading services and the service component of composite contracts. The authority was directed to provide a reasonable opportunity for a hearing before making a decision, ensuring clarity and reducing ambiguity in the application of service tax laws.</description>
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      <description>The tribunal, following the principles established by the Hon&#039;ble Delhi High Court, allowed the appeal through remand, setting aside the impugned order. The matter was remanded to the adjudicating authority for a fresh decision, emphasizing adherence to the terms and conditions of notifications for claiming benefits related to service tax on retreading services and the service component of composite contracts. The authority was directed to provide a reasonable opportunity for a hearing before making a decision, ensuring clarity and reducing ambiguity in the application of service tax laws.</description>
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