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    <title>2007 (2) TMI 113 - CESTAT, CHENNAI</title>
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    <description>The tribunal allowed the appeal, remanding the case back to the appellate authority for reconsideration on its merits. The tribunal dispensed with the pre-deposit requirement, finding a violation of natural justice in the dismissal of the appeal without notice. The appellants were granted an opportunity to be heard, with a condition to pre-deposit Rs. 10 lakhs within 30 days. The classification of services as &quot;Business Auxiliary Services&quot; for service tax was upheld, and compliance with Section 35F was deemed necessary.</description>
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      <title>2007 (2) TMI 113 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=2036</link>
      <description>The tribunal allowed the appeal, remanding the case back to the appellate authority for reconsideration on its merits. The tribunal dispensed with the pre-deposit requirement, finding a violation of natural justice in the dismissal of the appeal without notice. The appellants were granted an opportunity to be heard, with a condition to pre-deposit Rs. 10 lakhs within 30 days. The classification of services as &quot;Business Auxiliary Services&quot; for service tax was upheld, and compliance with Section 35F was deemed necessary.</description>
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      <pubDate>Wed, 28 Feb 2007 00:00:00 +0530</pubDate>
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