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    <title>2019 (12) TMI 647 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Commissioner to ascertain if the Appellant paid Service Tax on the amount received, based on a Trade Notice supporting this method. The Tribunal set aside the Commissioner&#039;s order due to lack of clarity and directed a prompt reassessment. The decision highlighted the necessity of paying Service Tax on actual receipts, leaving the issue of the show cause notice&#039;s timing for potential future appeal.</description>
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      <description>The Tribunal remanded the case to the Commissioner to ascertain if the Appellant paid Service Tax on the amount received, based on a Trade Notice supporting this method. The Tribunal set aside the Commissioner&#039;s order due to lack of clarity and directed a prompt reassessment. The decision highlighted the necessity of paying Service Tax on actual receipts, leaving the issue of the show cause notice&#039;s timing for potential future appeal.</description>
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