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    <title>2015 (10) TMI 455 - CESTAT MUMBAI</title>
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    <description>The bench upheld the Order-in-Original dropping the demands raised against the respondent regarding service tax liability on discounts received, citing a previous decision in favor of the respondent in a similar case involving the revenue. The judgment emphasizes the importance of consistency in decisions, the principle of res judicata, and the need to consider specific facts and circumstances in determining tax liabilities.</description>
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      <description>The bench upheld the Order-in-Original dropping the demands raised against the respondent regarding service tax liability on discounts received, citing a previous decision in favor of the respondent in a similar case involving the revenue. The judgment emphasizes the importance of consistency in decisions, the principle of res judicata, and the need to consider specific facts and circumstances in determining tax liabilities.</description>
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