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2004 (10) TMI 8 - AT - Service TaxExtract: .......ers of both the lower authorities and remand the case to the original authority for re-quantification of the demand in terms of this order. In view of this, the penal liability, if any, of the assessee, which is the subject-matter of the Revenue s appeal, will also be examined afresh by that authority. Both the appeals are allowed by way of remand.
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