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    <title>2019 (3) TMI 41 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order dropping proceedings against M/s On &amp;amp; Offshore Hi Tech Engineers Pvt Ltd for providing &#039;dredging services&#039; under section 65(105) (zzzb) of Finance Act, 1994. The exclusion claimed by the respondent regarding services to M/s Sri Pathy Assoceates was not conclusively determined, leading to a remand for a fresh decision after hearing the respondent&#039;s submissions. The appeal was allowed by way of remand, directing a reevaluation of the tax liability issue.</description>
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      <description>The Tribunal set aside the order dropping proceedings against M/s On &amp;amp; Offshore Hi Tech Engineers Pvt Ltd for providing &#039;dredging services&#039; under section 65(105) (zzzb) of Finance Act, 1994. The exclusion claimed by the respondent regarding services to M/s Sri Pathy Assoceates was not conclusively determined, leading to a remand for a fresh decision after hearing the respondent&#039;s submissions. The appeal was allowed by way of remand, directing a reevaluation of the tax liability issue.</description>
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