Valuation - The case involves disputes regarding the inclusion of certain expenses in the taxable value...

Valuation - The case involves disputes regarding the inclusion of certain expenses in the taxable value of services provided by the appellant, the denial of abatement/exemption claimed by the appellant, and the imposition of interest and penalties. The CESTAT found that the appellant did not adequately support their claims and failed to address key issues during the adjudication process. As a result, the court remanded the case back to the Original Authority for further consideration. .....

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