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    <title>2026 (4) TMI 1274 - CESTAT CHANDIGARH</title>
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    <description>An adjudication order dropping service tax demand was held unsustainable because it did not examine the nature of the services, the contractual terms, or the supporting invoices and documents relied on by the assessee. The authority had merely noted the exemption entries and amounts involved, without recording findings on the factual basis for exemption. As a result, the order was not a speaking order. The demand was set aside to that extent and the matter was remanded for fresh adjudication after proper consideration of the assessee&#039;s material and a reasoned decision.</description>
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      <title>2026 (4) TMI 1274 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=790205</link>
      <description>An adjudication order dropping service tax demand was held unsustainable because it did not examine the nature of the services, the contractual terms, or the supporting invoices and documents relied on by the assessee. The authority had merely noted the exemption entries and amounts involved, without recording findings on the factual basis for exemption. As a result, the order was not a speaking order. The demand was set aside to that extent and the matter was remanded for fresh adjudication after proper consideration of the assessee&#039;s material and a reasoned decision.</description>
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      <pubDate>Wed, 08 Apr 2026 00:00:00 +0530</pubDate>
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