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    <title>2024 (3) TMI 595 - CESTAT ALLAHABAD</title>
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    <description>The CESTAT Allahabad allowed the appeal by way of remand in a service tax matter concerning valuation of cleaning services. The dispute involved inclusion of consumable stores value and staff salary deductions from gross receipts in taxable value, with demands for short-paid service tax, interest and penalty. The original authority confirmed the demand without proper consideration of appellant&#039;s submissions on key issues raised in the show cause notice. CESTAT found the order non-speaking and lacking application of mind, violating natural justice principles. The matter was remanded for fresh consideration by the adjudicating authority without expressing views on merits.</description>
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    <pubDate>Mon, 11 Mar 2024 00:00:00 +0530</pubDate>
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      <title>2024 (3) TMI 595 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=450814</link>
      <description>The CESTAT Allahabad allowed the appeal by way of remand in a service tax matter concerning valuation of cleaning services. The dispute involved inclusion of consumable stores value and staff salary deductions from gross receipts in taxable value, with demands for short-paid service tax, interest and penalty. The original authority confirmed the demand without proper consideration of appellant&#039;s submissions on key issues raised in the show cause notice. CESTAT found the order non-speaking and lacking application of mind, violating natural justice principles. The matter was remanded for fresh consideration by the adjudicating authority without expressing views on merits.</description>
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