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2011 (3) TMI 1259 - CESTAT, NEW DELHICommissioning and Installation of Telephone Exchange services - Held that:- The very issue of liability to tax itself is doubtful. It is not clear how the services of providing telephone is charged under the heading of “Commissioning and Installation”. It is true that this issue was not contested at the adjudication stage or at the appellate stage. At the same time, the department is supposed to know the meaning of each entry imposing service tax. It cannot be mis-guiding or taking benefit of the ignorance of an individual who is a small business man. Therefore, this issue also has to be examined - remit this matter to the adjudicating authority to examine the issue of taxability as well as eligibility for credit for which the appellant is making the claim.
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