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    <title>2017 (5) TMI 52 - CESTAT CHENNAI</title>
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    <description>The appellant&#039;s appeal focused on the taxability of services provided under different categories, alleging multiple taxation on the same receipt and questioning the nature of the franchise arrangement. The lack of opportunity to explain receipts and the benefit of relevant notifications for exemption were also raised. The court emphasized fair hearing and avoidance of arbitrary taxation, remanding the case for a reconsideration of the taxability of services provided to ensure proper treatment and avoid double taxation.</description>
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      <description>The appellant&#039;s appeal focused on the taxability of services provided under different categories, alleging multiple taxation on the same receipt and questioning the nature of the franchise arrangement. The lack of opportunity to explain receipts and the benefit of relevant notifications for exemption were also raised. The court emphasized fair hearing and avoidance of arbitrary taxation, remanding the case for a reconsideration of the taxability of services provided to ensure proper treatment and avoid double taxation.</description>
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