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    <title>2015 (2) TMI 240 - CESTAT BANGALORE</title>
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    <description>The appellants sought a refund of service tax paid erroneously under the Technical Inspection &amp;amp; Certification category for bio-availability studies. Disputes arose over the classification of services for tax liability, with multiple show-cause notices issued by the Department. The Commissioner (Appeals) found discrepancies in the categorization of services and remanded the matter back due to a non-speaking order. The judgment ruled in favor of the appellants, directing a reconsideration of the refund claim based on the correct classification of services and adherence to statutory provisions, emphasizing procedural fairness and consistency in tax assessments.</description>
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    <pubDate>Mon, 19 Jan 2015 00:00:00 +0530</pubDate>
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      <title>2015 (2) TMI 240 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=256240</link>
      <description>The appellants sought a refund of service tax paid erroneously under the Technical Inspection &amp;amp; Certification category for bio-availability studies. Disputes arose over the classification of services for tax liability, with multiple show-cause notices issued by the Department. The Commissioner (Appeals) found discrepancies in the categorization of services and remanded the matter back due to a non-speaking order. The judgment ruled in favor of the appellants, directing a reconsideration of the refund claim based on the correct classification of services and adherence to statutory provisions, emphasizing procedural fairness and consistency in tax assessments.</description>
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      <pubDate>Mon, 19 Jan 2015 00:00:00 +0530</pubDate>
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