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    <title>2018 (1) TMI 1056 - CESTAT MUMBAI</title>
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    <description>The Tribunal found merit in the appellant&#039;s argument to value the service on a daily basis and remanded the matter for a fresh decision. The Tribunal emphasized the distinction between excise duty on goods and service tax on services rendered, holding the appellants liable to pay service tax on the service aspect of the transaction. The Tribunal set aside the impugned order due to lack of addressing the limitation issue raised by the appellant, allowing the appeal by way of remand for further consideration.</description>
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      <description>The Tribunal found merit in the appellant&#039;s argument to value the service on a daily basis and remanded the matter for a fresh decision. The Tribunal emphasized the distinction between excise duty on goods and service tax on services rendered, holding the appellants liable to pay service tax on the service aspect of the transaction. The Tribunal set aside the impugned order due to lack of addressing the limitation issue raised by the appellant, allowing the appeal by way of remand for further consideration.</description>
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