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2019 (5) TMI 513 - CESTAT ALLAHABADNature of activity - sale or service - hiring charges - deemed sales - principles of natural justice - HELD THAT:- It was submitted before the original authority that the said consideration on which Service Tax was demanded was subjected to sales tax and original authority has not relied upon any evidence to establish that the said contention was unfounded - we have also perused the invoices which were available on record which clearly indicated that the entire transactions in such invoices was subjected to sales tax. Appeal allowed - decided in favor of appellant.
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