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    <title>2008 (9) TMI 40 - CESTAT AHMEDABAD</title>
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    <description>The case involved a dispute over service tax liability on services provided by the appellant under the &#039;Rent-a-Cab&#039; service category. The Commissioner (Appeals) upheld the Revenue&#039;s position, resulting in a service tax demand of Rs.1,40,014, with a reduced penalty. The matter was remanded to the Commissioner (Appeals) for a detailed reevaluation, emphasizing the importance of examining the contract terms and services provided by the appellant thoroughly before reaching a final decision on the service tax liability issue.</description>
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      <description>The case involved a dispute over service tax liability on services provided by the appellant under the &#039;Rent-a-Cab&#039; service category. The Commissioner (Appeals) upheld the Revenue&#039;s position, resulting in a service tax demand of Rs.1,40,014, with a reduced penalty. The matter was remanded to the Commissioner (Appeals) for a detailed reevaluation, emphasizing the importance of examining the contract terms and services provided by the appellant thoroughly before reaching a final decision on the service tax liability issue.</description>
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