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    <title>2016 (1) TMI 971 - CESTAT MUMBAI</title>
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    <description>The Tribunal recalled the final order due to an error in stating the amount involved, restoring the appeal for further disposal. Regarding service tax liability for Octroi collection, the Tribunal ruled in favor of the respondent, citing a precedent that excess collections not falling under &quot;banking and financial services&quot; were not taxable. The interpretation of this term guided the decision, leading to the rejection of the Revenue&#039;s appeal and upholding of the impugned order.</description>
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      <description>The Tribunal recalled the final order due to an error in stating the amount involved, restoring the appeal for further disposal. Regarding service tax liability for Octroi collection, the Tribunal ruled in favor of the respondent, citing a precedent that excess collections not falling under &quot;banking and financial services&quot; were not taxable. The interpretation of this term guided the decision, leading to the rejection of the Revenue&#039;s appeal and upholding of the impugned order.</description>
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