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    <title>2017 (9) TMI 713 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the penalties imposed in the present order and remanded the case to the original adjudicating authority for determining the correct service tax liability in line with the earlier order. The classification of the service under &quot;Tour Operator&quot; in the previous order was deemed final, and the appellant&#039;s contention regarding the classification of Bus Reservation Agreements was not considered. The Tribunal emphasized the importance of consistency in legal interpretations and thorough verification of facts in tax-related cases, ensuring fair adjudication and upholding legal principles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347956</link>
      <description>The Tribunal set aside the penalties imposed in the present order and remanded the case to the original adjudicating authority for determining the correct service tax liability in line with the earlier order. The classification of the service under &quot;Tour Operator&quot; in the previous order was deemed final, and the appellant&#039;s contention regarding the classification of Bus Reservation Agreements was not considered. The Tribunal emphasized the importance of consistency in legal interpretations and thorough verification of facts in tax-related cases, ensuring fair adjudication and upholding legal principles.</description>
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