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    <title>2023 (10) TMI 1304 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC set aside the tribunal&#039;s order in a service tax recovery case involving marine insurance premiums. The dispute concerned exemption under N/N. 3/1994 for premiums on export goods insurance. Rather than remanding to the adjudicating officer as the tribunal had done, the HC remanded the matter back to CESTAT to examine the legal questions posed. The court kept all parties&#039; contentions open for future consideration of other issues that may arise after the tribunal&#039;s decision on the primary legal questions.</description>
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      <description>The Bombay HC set aside the tribunal&#039;s order in a service tax recovery case involving marine insurance premiums. The dispute concerned exemption under N/N. 3/1994 for premiums on export goods insurance. Rather than remanding to the adjudicating officer as the tribunal had done, the HC remanded the matter back to CESTAT to examine the legal questions posed. The court kept all parties&#039; contentions open for future consideration of other issues that may arise after the tribunal&#039;s decision on the primary legal questions.</description>
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      <pubDate>Thu, 19 Oct 2023 00:00:00 +0530</pubDate>
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