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2011 (8) TMI 223 - CESTAT, NEW DELHIDemand of service tax - Renting of Immovable Property Services- The Adjudicating Authority has confirmed demand of Service Tax on amount charged from IOC dealers as rent out of SSLF against properties leased to the dealers - the appellate authority has allowed appeal on the sole ground that the assessee was not heard in person as regards the service tax payable on renting of immovable property - If that be so, the appellate authority should have remanded the matter to the lower authorities for observing the principle of natural justice instead of allowing the appeal in its totality - Accordingly set aside the impugned order and remand the matter to the original adjudicating authority for de novo consideration.
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