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    <title>2018 (6) TMI 1419 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the lower authorities&#039; decision on service tax liability for recovery agent services, remanding the case for denovo adjudication. The appellant&#039;s compliance with tax regulations and request for cum-tax benefit were acknowledged, emphasizing the need for a fair examination of evidence, including original challans. The Tribunal highlighted the importance of due process and comprehensive review before making final decisions, ensuring justice in resolving the dispute.</description>
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      <description>The Tribunal set aside the lower authorities&#039; decision on service tax liability for recovery agent services, remanding the case for denovo adjudication. The appellant&#039;s compliance with tax regulations and request for cum-tax benefit were acknowledged, emphasizing the need for a fair examination of evidence, including original challans. The Tribunal highlighted the importance of due process and comprehensive review before making final decisions, ensuring justice in resolving the dispute.</description>
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