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    <title>2017 (5) TMI 1031 - CESTAT CHANDIGARH</title>
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    <description>The appellate tribunal dismissed the Revenue&#039;s appeal concerning a refund claim for Security Services provided to educational institutions. The tribunal found that the appeal grounds exceeded the scope of the show cause notice, which did not include allegations regarding service provision to an educational institution. As a result, the appeal was deemed not maintainable, emphasizing the importance of aligning appeal arguments with initial notice allegations for procedural fairness and legal compliance in tax disputes.</description>
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      <description>The appellate tribunal dismissed the Revenue&#039;s appeal concerning a refund claim for Security Services provided to educational institutions. The tribunal found that the appeal grounds exceeded the scope of the show cause notice, which did not include allegations regarding service provision to an educational institution. As a result, the appeal was deemed not maintainable, emphasizing the importance of aligning appeal arguments with initial notice allegations for procedural fairness and legal compliance in tax disputes.</description>
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