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    <title>2025 (10) TMI 881 - CESTAT CHENNAI</title>
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    <description>CESTAT allowed the appeal in part, upholding the portion of the original order that dropped specified demands (noted in para 15(i)) and setting aside the remaining demand for duty, interest and penalties. The Tribunal declined to decide on applicability of service tax for maintenance/repair, erection/commissioning, IPR and business auxiliary services under reverse charge, and directed remand to the adjudicating authority to reassess those issues, consider relied decisions and evidence, and determine liability, interest and penalties afresh. Revenue filed no cross-objections. De novo adjudication to be completed within 90 days; appellant to cooperate.</description>
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    <pubDate>Thu, 16 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (10) TMI 881 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=780085</link>
      <description>CESTAT allowed the appeal in part, upholding the portion of the original order that dropped specified demands (noted in para 15(i)) and setting aside the remaining demand for duty, interest and penalties. The Tribunal declined to decide on applicability of service tax for maintenance/repair, erection/commissioning, IPR and business auxiliary services under reverse charge, and directed remand to the adjudicating authority to reassess those issues, consider relied decisions and evidence, and determine liability, interest and penalties afresh. Revenue filed no cross-objections. De novo adjudication to be completed within 90 days; appellant to cooperate.</description>
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      <pubDate>Thu, 16 Oct 2025 00:00:00 +0530</pubDate>
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