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    <title>2024 (2) TMI 1021 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad allowed the appeal by remand in a service tax case involving manpower recruitment, supply of goods, works contract, and construction services. The tribunal found deficiencies in the adjudication order including lack of service-wise bifurcation of demand, denial of cross-examination opportunity, incorrect application of full service tax rates instead of reduced rates (25% for manpower recruitment, 50% for works contract services), and improper consideration of limitation period. The matter was remitted back to the Adjudicating Authority for fresh consideration addressing these issues.</description>
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      <description>CESTAT Ahmedabad allowed the appeal by remand in a service tax case involving manpower recruitment, supply of goods, works contract, and construction services. The tribunal found deficiencies in the adjudication order including lack of service-wise bifurcation of demand, denial of cross-examination opportunity, incorrect application of full service tax rates instead of reduced rates (25% for manpower recruitment, 50% for works contract services), and improper consideration of limitation period. The matter was remitted back to the Adjudicating Authority for fresh consideration addressing these issues.</description>
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