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    <title>2006 (8) TMI 63 - CESTAT,BANGALORE</title>
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    <description>Service tax demand was remanded because the Commissioner failed to consider material evidence showing the appellant serviced cable operators, not ultimate subscribers, and ignored the Board circular on liability. The order was found to be non-speaking and unsupported by effective discussion of the defence, amounting to a breach of natural justice. Fresh adjudication was directed after proper hearing and consideration of the record.</description>
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      <description>Service tax demand was remanded because the Commissioner failed to consider material evidence showing the appellant serviced cable operators, not ultimate subscribers, and ignored the Board circular on liability. The order was found to be non-speaking and unsupported by effective discussion of the defence, amounting to a breach of natural justice. Fresh adjudication was directed after proper hearing and consideration of the record.</description>
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