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    <description>The Tribunal remanded both issues for fresh adjudication to verify the service tax liabilities and the nature of services provided by the appellant. The appellant was granted the opportunity to present their case before the adjudicating authority.</description>
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      <description>The Tribunal remanded both issues for fresh adjudication to verify the service tax liabilities and the nature of services provided by the appellant. The appellant was granted the opportunity to present their case before the adjudicating authority.</description>
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