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    <title>2017 (9) TMI 2037 - CESTAT NEW DELHI</title>
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    <description>Where valuation, abatement, inclusion of raw-material value, and assessment basis had not been properly examined in a construction service dispute for the period October 2004 to March 2009, the existing adjudication could not be sustained. The matter was therefore remanded for de novo consideration so the adjudicating authority could re-examine service classification and valuation after granting the assessee a reasonable opportunity to place additional evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=458841</link>
      <description>Where valuation, abatement, inclusion of raw-material value, and assessment basis had not been properly examined in a construction service dispute for the period October 2004 to March 2009, the existing adjudication could not be sustained. The matter was therefore remanded for de novo consideration so the adjudicating authority could re-examine service classification and valuation after granting the assessee a reasonable opportunity to place additional evidence.</description>
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