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    <title>2018 (9) TMI 826 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal by remanding the case to the original adjudicating authority. The appellant was granted an opportunity to establish that the service tax liability in relation to GTA service had been discharged by the service provider. This decision was based on the appellant&#039;s request for verification, supported by relevant case laws and a CBEC circular. The Tribunal found merit in the appellant&#039;s argument and directed a fair consideration of evidence, providing the appellant with a chance to present their case effectively.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI allowed the appeal by remanding the case to the original adjudicating authority. The appellant was granted an opportunity to establish that the service tax liability in relation to GTA service had been discharged by the service provider. This decision was based on the appellant&#039;s request for verification, supported by relevant case laws and a CBEC circular. The Tribunal found merit in the appellant&#039;s argument and directed a fair consideration of evidence, providing the appellant with a chance to present their case effectively.</description>
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