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    <title>2008 (7) TMI 49 - CESTAT, NEW DELHI</title>
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    <description>Service tax quantification based on receipts for drivers, gardeners, sweepers and security of movable property required fresh verification because the invoices suggested that part of the receipts related to supply of personnel rather than security agency services alone. The claimed exemption under Notification No. 56/98-ST also needed examination on the fuller record. As the breakup of receipts had not been properly examined and additional material was not considered, the existing quantification could not be sustained. The impugned order was set aside and the matter remanded to the adjudicating authority for fresh decision after hearing the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30584</link>
      <description>Service tax quantification based on receipts for drivers, gardeners, sweepers and security of movable property required fresh verification because the invoices suggested that part of the receipts related to supply of personnel rather than security agency services alone. The claimed exemption under Notification No. 56/98-ST also needed examination on the fuller record. As the breakup of receipts had not been properly examined and additional material was not considered, the existing quantification could not be sustained. The impugned order was set aside and the matter remanded to the adjudicating authority for fresh decision after hearing the appellant.</description>
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