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2011 (8) TMI 943 - CESTAT, NEW DELHIDemand was confirmed by the original authority - Business Support Services or GTA services - It is not permissible for the first appellate authority to accept the appeal on the main grounds but to adopt altogether a new category, without there being consideration of the same by the original authority - there is no discussion and available views of the original adjudicating authority as to whether the services being provided by the appellants gets covered under the category of cargo handling services - ld. DR submits that whether the services being provided by the appellant are covered under one category or the other, the taxability of the services is not in doubt. As we have remanded the matter to the original adjudicating authority, he will look into the above aspects and decide the issue afresh - Stay petition and appeal gets disposed of
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