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    <description>The Tribunal set aside the order and remanded the case for a fresh decision by the adjudicating authority due to incorrect service tax liability calculation based on gross income, the application of an average service tax rate, and lack of clarity in service tax classification. The lower authorities failed to address crucial points raised by the appellant, leading to an incorrect confirmation of the demand. The Tribunal emphasized the need to consider all submissions and determine the demand accurately based on specific tax rates applicable to services provided, ensuring a fair and accurate decision.</description>
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