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    <title>2006 (7) TMI 39 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order regarding the correct computation and payment of Service Tax on Annual Maintenance Contracts (AMCs) and remanded the case for de novo consideration. The Tribunal emphasized the need for a detailed and reasoned order addressing all submissions and documentary evidence provided by the assessees. The appeal was allowed for fresh adjudication within four months, directing the Commissioner to consider all pleas and evidence presented by the assessees.</description>
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      <link>https://www.taxtmi.com/caselaws?id=777</link>
      <description>The Tribunal set aside the Commissioner&#039;s order regarding the correct computation and payment of Service Tax on Annual Maintenance Contracts (AMCs) and remanded the case for de novo consideration. The Tribunal emphasized the need for a detailed and reasoned order addressing all submissions and documentary evidence provided by the assessees. The appeal was allowed for fresh adjudication within four months, directing the Commissioner to consider all pleas and evidence presented by the assessees.</description>
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      <pubDate>Thu, 20 Jul 2006 00:00:00 +0530</pubDate>
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