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2017 (4) TMI 1088 - AT - Service TaxRent-a-cab operator service - principles of natural justice - case of Revenue is that adjudicating authority has not properly appreciated the facts in dropping the demand - Held that: - unsupported factual assertions have been made by the Commissioner (Appeals) like placing the cabs at the disposal of the clients and passing the effective control to the clients. There is no basis for such assertion - the decision of the Tribunal in R.S. Travels [2008 (7) TMI 27 - CESTAT NEW DELHI] is squarely applicable to the present case, where it was held that point has to be decided by the lower authority after ascertaining the facts, for which, this matter has to be remanded to Commissioner for de novo adjudication - appeal allowed - decided in favor of appellant.
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