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2013 (3) TMI 179 - CESTAT BANGALOREValuation of taxable services - inclusion of advances - Dredging and Barging - Mis-match between the findings of the Commissioner and the operative portion of the order of the Commissioner - held that:- there is a mis-match between the demand as confirmed by the Commissioner and the findings in the body of the order. We, therefore, deem it appropriate that the matter requires fresh consideration by the Commissioner and, therefore the prayer for remand deserves to be accepted.
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