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    <title>2024 (1) TMI 250 - CESTAT AHMEDABAD</title>
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    <description>The tribunal set aside the impugned order and remanded the case back to the Adjudicating Authority for a fresh decision. It found that the Adjudicating Authority had not adequately considered the appellant&#039;s submissions or relevant judgments on similar issues. The appellant was given the opportunity to defend their case and present arguments regarding the taxability of services provided to GSPHCL, Municipal Corporations, Nagarpalika under the JNNURM scheme, and BECL. The tribunal emphasized the need for a proper examination of the issues, including the threshold for &#039;construction of complex service&#039; and the applicability of service tax exemptions.</description>
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    <pubDate>Thu, 04 Jan 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=447851</link>
      <description>The tribunal set aside the impugned order and remanded the case back to the Adjudicating Authority for a fresh decision. It found that the Adjudicating Authority had not adequately considered the appellant&#039;s submissions or relevant judgments on similar issues. The appellant was given the opportunity to defend their case and present arguments regarding the taxability of services provided to GSPHCL, Municipal Corporations, Nagarpalika under the JNNURM scheme, and BECL. The tribunal emphasized the need for a proper examination of the issues, including the threshold for &#039;construction of complex service&#039; and the applicability of service tax exemptions.</description>
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