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    <title>2025 (8) TMI 1559 - CESTAT MUMBAI</title>
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    <description>CESTAT MUMBAI - AT set aside demands of Rs. 3,37,100 for &quot;technical testing and analysis&quot; service and Rs. 1,20,46,686 for &quot;supply of tangible goods&quot; (vessel), remanding those issues to the adjudicating authority for fresh determination due to inadequate examination of contractual terms, exclusive use, and control aspects bearing on sale versus taxable service. The tribunal upheld the remaining portions of the order. Appeal disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=777371</link>
      <description>CESTAT MUMBAI - AT set aside demands of Rs. 3,37,100 for &quot;technical testing and analysis&quot; service and Rs. 1,20,46,686 for &quot;supply of tangible goods&quot; (vessel), remanding those issues to the adjudicating authority for fresh determination due to inadequate examination of contractual terms, exclusive use, and control aspects bearing on sale versus taxable service. The tribunal upheld the remaining portions of the order. Appeal disposed of.</description>
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