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    <title>2019 (7) TMI 496 - CESTAT NEW DELHI</title>
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    <description>The appellate tribunal remanded the case to the adjudicating authority for reevaluation after finding that the appellant had provided necessary documents not considered by the Commissioner. The tribunal directed the appellant to resubmit all documents and granted both parties a fair hearing opportunity. The appeal was allowed solely for the purpose of remand, emphasizing the need for a thorough review of the evidence regarding liability for service tax on TDS under Section 194 C of the Income Tax Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=382800</link>
      <description>The appellate tribunal remanded the case to the adjudicating authority for reevaluation after finding that the appellant had provided necessary documents not considered by the Commissioner. The tribunal directed the appellant to resubmit all documents and granted both parties a fair hearing opportunity. The appeal was allowed solely for the purpose of remand, emphasizing the need for a thorough review of the evidence regarding liability for service tax on TDS under Section 194 C of the Income Tax Act.</description>
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