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    <description>The Tribunal allowed the appeal by remanding the case for a fresh assessment, highlighting the need for a detailed review of the discrepancy in amounts, the risk of double taxation, and the correct interpretation of the TDS certificate in determining the service tax liability. The Tribunal emphasized the importance of a thorough examination by the original authority and a reasoned decision based on all relevant factors. The case outcome focused on setting aside the previous orders for reconsideration, including the penalty aspects, to ensure any penalties imposed are justified and compliant with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34965</link>
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