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2010 (8) TMI 577 - CESTAT, CHENNAIAppeal to Appellate Tribunal - The primary dispute relates to applicability of Notification No. 32/04 and consequently determining the value for the purpose of assessment of the service tax as to whether it is 100% or 25% of the gross amount received by them - the matter deserves to be placed before the Division Bench - It is incumbent on representatives of either side to assist the Tribunal on the issue of jurisdiction whenever the matter is listed before the Single Member Bench.
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