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2017 (7) TMI 682 - CESTAT MUMBAIQuantum of penalty - reverse charge - Business Auxiliary Services - It is the contention of Revenue that the computation of the amount due for 2006-07 is incorrect arising from improper appreciation of the facts in the SCN - Held that: - We do not find any evidence on record to enable us to decide the veracity of this claim of Revenue. However, we observe that the confirmed demand reflects the tax computed for 2005-06 which is not consistent with the findings in the impugned order. It is therefore necessary that the value of taxable services would need to be determined afresh - matter is remanded back to the original authority for the limited purpose of computation of the tax and the interest and for imposing penalties thereon - appeal allowed by way of emand.
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