2023 (10) TMI 747

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..... rvices, they are not entitled to get benefit of notification no. 1/2006 (abatement) - it was held by CESTAT that the classification and categorization of service cannot be changed at the end of the recipient - HELD THAT:- There are no reason to interfere with the impugned order dated 22-12-2016 passed by the Customs, Excise Service Tax Appellate Tribunal, Principal Bench, New Delhi. Appeal .....

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