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    <title>2017 (11) TMI 444 - Supreme Court</title>
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    <description>The Supreme Court set aside the Division Bench judgment on legal interpretation but upheld the factual finding that the lessee (Union of India) was liable to pay the service tax based on letters and communications between the parties. The appeal was dismissed, reinforcing the lessee&#039;s obligation to bear the service tax as per their own communications.</description>
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      <description>The Supreme Court set aside the Division Bench judgment on legal interpretation but upheld the factual finding that the lessee (Union of India) was liable to pay the service tax based on letters and communications between the parties. The appeal was dismissed, reinforcing the lessee&#039;s obligation to bear the service tax as per their own communications.</description>
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