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    <title>2019 (5) TMI 1234 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming a demand of Service Tax under erection, commissioning, and installation services, remanding the matter back to the adjudicating authority for reconsideration. The Dy. Commissioner&#039;s report verifying the appellant&#039;s sales activities was not properly considered, leading to a flawed decision. The adjudicating authority was directed to review the report, examine all relevant documents, and allow the appellant a fair chance to present their case. The classification of services was to be determined by the adjudicating authority during the process.</description>
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    <pubDate>Wed, 24 Apr 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=380506</link>
      <description>The Tribunal set aside the order confirming a demand of Service Tax under erection, commissioning, and installation services, remanding the matter back to the adjudicating authority for reconsideration. The Dy. Commissioner&#039;s report verifying the appellant&#039;s sales activities was not properly considered, leading to a flawed decision. The adjudicating authority was directed to review the report, examine all relevant documents, and allow the appellant a fair chance to present their case. The classification of services was to be determined by the adjudicating authority during the process.</description>
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      <pubDate>Wed, 24 Apr 2019 00:00:00 +0530</pubDate>
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