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    <title>2013 (1) TMI 969 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, remanding the case for fresh consideration regarding the service tax demand for Maintenance and Repair Service and Information Technology Software Service. The appellant was instructed to provide all relevant documentary evidence to support their claim of correctly discharging the service tax liability. The adjudicating authority was directed to review agreements, invoices, and payment records before making a decision in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal, remanding the case for fresh consideration regarding the service tax demand for Maintenance and Repair Service and Information Technology Software Service. The appellant was instructed to provide all relevant documentary evidence to support their claim of correctly discharging the service tax liability. The adjudicating authority was directed to review agreements, invoices, and payment records before making a decision in accordance with the law.</description>
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