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    <title>2018 (1) TMI 1620 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Order-in-Original concerning Service Tax on construction services from 01.04.2004 to 31.03.2008 and remanded the case to the original authority. The Tribunal directed reconsideration in light of the Supreme Court&#039;s decision in the Larsen &amp; Toubro Ltd. case, granting the assessee-Appellants an opportunity to present their case and submit additional evidence. The appeal was allowed by way of remand, emphasizing the application of established legal principles and ensuring fair opportunity in tax disputes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=293389</link>
      <description>The Tribunal set aside the Order-in-Original concerning Service Tax on construction services from 01.04.2004 to 31.03.2008 and remanded the case to the original authority. The Tribunal directed reconsideration in light of the Supreme Court&#039;s decision in the Larsen &amp; Toubro Ltd. case, granting the assessee-Appellants an opportunity to present their case and submit additional evidence. The appeal was allowed by way of remand, emphasizing the application of established legal principles and ensuring fair opportunity in tax disputes.</description>
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