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2014 (2) TMI 438 - CESTAT CHENNAIAdjustment of service tax under Rule 6(3) - excess payment of service tax due to refused / cancelled of policies - taxable service which is not provided either wholly or partially for any reason - Held that:- . For deciding this case the question whether refunds reached only up to intermediary and not to the person who actually took the policy is a relevant fact on which clarity is required. The issue does not seem to be deliberated upon and decided by the Tribunal in order dated 26-06-12. [2012 (9) TMI 772 - CESTAT, CHENNAI] - Matter remanded back for de-novo adjudication.
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