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    <title>2017 (10) TMI 449 - CESTAT MUMBAI</title>
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    <description>The appeals are allowed by way of remand to the adjudicating authority for a detailed reassessment of the case concerning the liability of the appellant for service tax on the IPR service received for the cultivation and sale of cut flowers. The Tribunal emphasized the need for a thorough reconsideration in light of the appellant&#039;s submissions and relevant legal precedents cited, highlighting the importance of addressing the specific legal question raised by the appellant. All other issues are left open for further review.</description>
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      <description>The appeals are allowed by way of remand to the adjudicating authority for a detailed reassessment of the case concerning the liability of the appellant for service tax on the IPR service received for the cultivation and sale of cut flowers. The Tribunal emphasized the need for a thorough reconsideration in light of the appellant&#039;s submissions and relevant legal precedents cited, highlighting the importance of addressing the specific legal question raised by the appellant. All other issues are left open for further review.</description>
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