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    <description>A service tax dispute was remanded to the Tribunal for fresh consideration because the record indicated that the matter had not been finally examined on merits and the revenue should be given an opportunity to make its case. The Court declined to enter into the substantive controversy, set aside the Tribunal&#039;s order, and restored the dispute for reconsideration in accordance with law. All issues were left open, with no adjudication on the merits.</description>
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      <description>A service tax dispute was remanded to the Tribunal for fresh consideration because the record indicated that the matter had not been finally examined on merits and the revenue should be given an opportunity to make its case. The Court declined to enter into the substantive controversy, set aside the Tribunal&#039;s order, and restored the dispute for reconsideration in accordance with law. All issues were left open, with no adjudication on the merits.</description>
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