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    <title>2019 (4) TMI 731 - CESTAT MUMBAI</title>
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    <description>The adjudication order was set aside because it did not address the assessee&#039;s material submissions on classification, demand computation and appropriation of payments; the matter was remanded for fresh adjudication after those objections and evidence are considered. On valuation, the Tribunal noted that service tax must be examined with reference to the actual consideration received for services rendered, and that fuel charges, reimbursements and other ancillary receipts required reconsideration under the governing valuation principles. Those questions were left open for decision by the adjudicating authority on remand.</description>
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      <link>https://www.taxtmi.com/caselaws?id=378287</link>
      <description>The adjudication order was set aside because it did not address the assessee&#039;s material submissions on classification, demand computation and appropriation of payments; the matter was remanded for fresh adjudication after those objections and evidence are considered. On valuation, the Tribunal noted that service tax must be examined with reference to the actual consideration received for services rendered, and that fuel charges, reimbursements and other ancillary receipts required reconsideration under the governing valuation principles. Those questions were left open for decision by the adjudicating authority on remand.</description>
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