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    <title>2006 (2) TMI 8 - Appellate Tribunal, New Delhi</title>
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    <description>The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on the presumption of passing on the Service Tax burden to the client. The matter was remanded to the adjudicating authority for a fresh decision, granting the appellants the opportunity to provide evidence supporting their claim and have a personal hearing. The Tribunal emphasized that if the appellants could demonstrate that they did not transfer the Service Tax burden, they were entitled to a refund.</description>
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      <link>https://www.taxtmi.com/caselaws?id=408</link>
      <description>The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on the presumption of passing on the Service Tax burden to the client. The matter was remanded to the adjudicating authority for a fresh decision, granting the appellants the opportunity to provide evidence supporting their claim and have a personal hearing. The Tribunal emphasized that if the appellants could demonstrate that they did not transfer the Service Tax burden, they were entitled to a refund.</description>
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      <pubDate>Wed, 01 Feb 2006 00:00:00 +0530</pubDate>
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