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2008 (1) TMI 129 - CESTAT, NEW DELHICable operator - dispute is regarding number of connections - quantification of demand - appellants were paying Service Tax on 225 connections whereas Revenue demanded Tax on 500 connections - service provider clarified by letter dated 7.6.04 that only 225 connections are provided - above fact noticed in OIO & in OIA but no finding is given - impugned order is set aside & matter is remanded to take decision on basis of evidence produced by appellant in respect of total connections provided
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