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    <title>2009 (3) TMI 144 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal allowed the appeal by remanding the matter back to the Adjudicating Authority for reconsideration. The Tribunal emphasized the importance of considering a relevant Circular and allowing the appellant to provide evidence regarding services rendered for commercial and residential complexes. The impugned order was set aside, and the Adjudicating Authority was directed to make a fresh decision after granting a personal hearing to the appellants and considering any evidence provided by them.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34770</link>
      <description>The Appellate Tribunal allowed the appeal by remanding the matter back to the Adjudicating Authority for reconsideration. The Tribunal emphasized the importance of considering a relevant Circular and allowing the appellant to provide evidence regarding services rendered for commercial and residential complexes. The impugned order was set aside, and the Adjudicating Authority was directed to make a fresh decision after granting a personal hearing to the appellants and considering any evidence provided by them.</description>
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