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2011 (6) TMI 367 - AT - Service TaxTax liability - Revenue aggrieved by OIO as the Adjudicating Authority has allowed Cenvat credit without verification of relevant documents & has not confirmed the amounts demanded in the show cause notice - Held that:- The demand raised in the show cause notice has to be reconsidered by Commissioner in line of direction given in our Final Order dated 07.10.2010 and arrive at the correct tax liability of the assessee. While arriving at such correct tax liability, the Commissioner is also directed to consider the issue of Cenvat credit availed by the appellant after due verification of the duty paying documents. Adjudicating Authority also should keep in mind that assessee is disputing only the inclusion value of the cost of land to be included in the aggregate value of the services rendered by them and not the amount of Service Tax admitted and paid by them under 'Health Club and Fitness Services'. Adjudicating Authority should consider the imposition of penalties under Sections 76, 77, 78 and interest under Section 75 after arriving at a conclusion as per the direction given above and direction given in our Final Order dated 07.10.2010.
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