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    <title>2019 (6) TMI 1070 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned order and remanded the case to the original authority for a fresh decision. It noted that the original authority did not properly consider the contract agreements submitted by the appellant to determine the commercial nature of the services provided. The appellant later submitted additional evidence like a CA certificate and proof of work contract tax payment. The Tribunal emphasized the need for a comprehensive reconsideration of all issues involved in determining the liability for service tax on the service provided by the appellant to government authorities for the water treatment plant.</description>
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      <description>The Tribunal set aside the impugned order and remanded the case to the original authority for a fresh decision. It noted that the original authority did not properly consider the contract agreements submitted by the appellant to determine the commercial nature of the services provided. The appellant later submitted additional evidence like a CA certificate and proof of work contract tax payment. The Tribunal emphasized the need for a comprehensive reconsideration of all issues involved in determining the liability for service tax on the service provided by the appellant to government authorities for the water treatment plant.</description>
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