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    <title>2018 (10) TMI 30 - CESTAT NEW DELHI</title>
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    <description>Where material documents relevant to a service tax demand and a VCES declaration were not considered, the matter may be remanded for fresh adjudication on additional evidence in the interests of justice. The tribunal noted that the proposed documents could affect both the correctness of the demand and the extent to which VCES payment may bear on liability. It therefore permitted reconsideration of the case limited to the documents identified in the application, without finally determining the demand on merits.</description>
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      <title>2018 (10) TMI 30 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=368064</link>
      <description>Where material documents relevant to a service tax demand and a VCES declaration were not considered, the matter may be remanded for fresh adjudication on additional evidence in the interests of justice. The tribunal noted that the proposed documents could affect both the correctness of the demand and the extent to which VCES payment may bear on liability. It therefore permitted reconsideration of the case limited to the documents identified in the application, without finally determining the demand on merits.</description>
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