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    <title>2017 (12) TMI 1027 - CESTAT MUMBAI</title>
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    <description>Where the scope of the service tax exemption notifications and the underlying levy question were already pending before the Supreme Court, the Tribunal treated immediate adjudication of refund and exemption entitlement as premature. It noted that deciding whether the services were non-taxable or exempt would risk conflicting with the apex court&#039;s pending determination on the same broader issues. The matter was therefore remanded to the adjudicating authority for fresh decision after the Supreme Court&#039;s outcome, so that the refund claim and exemption plea could be reconsidered in light of the final legal position.</description>
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      <title>2017 (12) TMI 1027 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=352758</link>
      <description>Where the scope of the service tax exemption notifications and the underlying levy question were already pending before the Supreme Court, the Tribunal treated immediate adjudication of refund and exemption entitlement as premature. It noted that deciding whether the services were non-taxable or exempt would risk conflicting with the apex court&#039;s pending determination on the same broader issues. The matter was therefore remanded to the adjudicating authority for fresh decision after the Supreme Court&#039;s outcome, so that the refund claim and exemption plea could be reconsidered in light of the final legal position.</description>
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      <pubDate>Tue, 24 Oct 2017 00:00:00 +0530</pubDate>
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