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    <title>2019 (5) TMI 147 - CESTAT HYDERABAD</title>
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    <description>The Tribunal partly allowed the appeal, setting aside the service tax demand for the period before 01.07.2010. For the period after 01.07.2010, the matter was remanded to the original authority for further examination on issues of classification, abatement entitlement, duplication of payment calculation, and point of taxation rules application. The Tribunal emphasized the importance of procedural fairness and instructed a detailed review before determining the liability of the appellant to penalty for the post-01.07.2010 period.</description>
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      <description>The Tribunal partly allowed the appeal, setting aside the service tax demand for the period before 01.07.2010. For the period after 01.07.2010, the matter was remanded to the original authority for further examination on issues of classification, abatement entitlement, duplication of payment calculation, and point of taxation rules application. The Tribunal emphasized the importance of procedural fairness and instructed a detailed review before determining the liability of the appellant to penalty for the post-01.07.2010 period.</description>
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