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2013 (12) TMI 1596 - AT - Service TaxExtract: .......eals) reconsider the issue after giving an opportunity to the appellant to present their case. In view of the above discussion, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) for fresh decision after giving an opportunity to the appellants to present their case. (Order dictated and pronounced in open court)
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