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2017 (4) TMI 1314 - AT - Service TaxBusiness Auxiliary service - Appellant's grievance is that the services provided are not related to Business Auxiliary Service since the appellant being a coal crushing company, its activities were manufacture and the goods have suffered excise duty - Held that: - Since we have remanded the matter in a batch of identical cases, it is preferable for the appellant to guide the adjudicating authority with all the relevant decisions, which have come after he has passed the order and lead evidence, if any - appeals are remanded to the adjudicating authority for fresh decision.
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