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    <title>2017 (9) TMI 916 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of a manpower recruitment agency against the demand for service tax and penalties. The Commissioner (Appeals) upheld the demand, but the Tribunal found the quantification based on billing instead of payment receipts to be inaccurate. The Tribunal noted a violation of natural justice principles as the adjudicating authority failed to address this issue. The case was remanded for proper verification and assessment, emphasizing adherence to natural justice principles. The decision was rendered on 31/07/2017.</description>
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      <description>The Tribunal allowed the appeal of a manpower recruitment agency against the demand for service tax and penalties. The Commissioner (Appeals) upheld the demand, but the Tribunal found the quantification based on billing instead of payment receipts to be inaccurate. The Tribunal noted a violation of natural justice principles as the adjudicating authority failed to address this issue. The case was remanded for proper verification and assessment, emphasizing adherence to natural justice principles. The decision was rendered on 31/07/2017.</description>
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