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    <description>The judgment in the case involving alleged short-payment of tax by M/s Abhijit Travels for services provided to Jawaharlal Nehru Port Trust resulted in the setting aside of penalties and granting of abatement on tour operator services. The appellate tribunal remanded the matter back to the first appellate authority for a fresh hearing due to the consideration of additional data beyond the scope, ensuring a comprehensive reevaluation and decision on the appeal.</description>
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