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    <title>2018 (2) TMI 930 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the impugned order and disposed of the appeal and stay application. The matter was remanded for fresh adjudication by the original authority to reevaluate the refund claim for services provided to universities, without influence from past decisions, ensuring a fair hearing for the respondent. The Tribunal emphasized the importance of determining the eligibility of the refund claim based on the law, directing a reconsideration of the exemption for services to universities.</description>
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      <description>The Tribunal set aside the impugned order and disposed of the appeal and stay application. The matter was remanded for fresh adjudication by the original authority to reevaluate the refund claim for services provided to universities, without influence from past decisions, ensuring a fair hearing for the respondent. The Tribunal emphasized the importance of determining the eligibility of the refund claim based on the law, directing a reconsideration of the exemption for services to universities.</description>
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