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2010 (6) TMI 265 - CESTAT, NEW DELHIValuation of Service Tax - for the appellant states that the appellants are not contesting the tax liability and they are not pressing for other points raised in the appeal except the claim for cum-tax benefit in calculating the tax amount as they have not collected tax from their customers. Held that - matter was to be remanded to lower appellate authority for limited purpose of considering claim of assessee cum tax benefit and for waiver of penalty.
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