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    <title>2018 (2) TMI 150 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal by remanding the case to the adjudicating authority for verification and computation of the demand. The demand prior to the partners&#039; demise was deemed unsustainable due to the firm&#039;s reconstitution, and the inclusion of refunded amounts in taxable services required verification. The plea to change the basis of service tax payment was rejected as the option had already been exercised for the financial year. The impugned order was set aside, providing the appellant with an opportunity for a personal hearing.</description>
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      <description>The Tribunal allowed the appeal by remanding the case to the adjudicating authority for verification and computation of the demand. The demand prior to the partners&#039; demise was deemed unsustainable due to the firm&#039;s reconstitution, and the inclusion of refunded amounts in taxable services required verification. The plea to change the basis of service tax payment was rejected as the option had already been exercised for the financial year. The impugned order was set aside, providing the appellant with an opportunity for a personal hearing.</description>
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