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    <description>The Appellate Tribunal CESTAT NEW DELHI allowed the appeals by remanding the case to the Original Authority for a fresh decision. The judgment emphasized the importance of verifying tax liabilities, interest on late payments, and correct classification of services to determine final tax obligations in accordance with legal principles and precedents. The appellants were granted an opportunity to present their case before the Original Authority for a reevaluation of the service tax demands on construction activities for the period 2006-07 to 2010-2011.</description>
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