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    <title>2018 (3) TMI 994 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, overturning the impugned order that imposed service tax liability on advances for construction work. The appellant&#039;s submission of certificates confirming order cancellations and return of advances, which were not presented during adjudication, led to the finding that as the advances were written off, no service tax was due. The matter was remanded for a fresh decision based on the additional documents, granting the appellant an opportunity for a new hearing. The appeal was allowed, and the impugned order was set aside on 11/12/2017.</description>
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      <title>2018 (3) TMI 994 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=357291</link>
      <description>The Tribunal allowed the appeal, overturning the impugned order that imposed service tax liability on advances for construction work. The appellant&#039;s submission of certificates confirming order cancellations and return of advances, which were not presented during adjudication, led to the finding that as the advances were written off, no service tax was due. The matter was remanded for a fresh decision based on the additional documents, granting the appellant an opportunity for a new hearing. The appeal was allowed, and the impugned order was set aside on 11/12/2017.</description>
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      <pubDate>Mon, 11 Dec 2017 00:00:00 +0530</pubDate>
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