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    <description>HC dealt with levy of service tax on entire labour charges for April 2015-June 2017 without apportionment under the Service Tax (Determination of Value) Rules, 2006. Relying on a co-ordinate bench decision in a similar matter, the HC noted that a special team of competent officers is to be constituted to pass orders from the post show-cause notice stage within three months, irrespective of territorial jurisdiction. Finding the petitioner similarly placed, the HC remitted the matter to Respondent No. 3 for fresh consideration and allowed the petition by way of remand.</description>
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