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2012 (11) TMI 169 - AT - Service TaxWhether liability to pay Service tax determined after issue of show-cause notice was proper or not - Held that:- Impugned order is set aside and matter is remanded to the Commissioner (Appeals) for fresh decision after taking note of the grounds of appeal by revenue in appeals filed before the Tribunal and after giving reasonable opportunity to the respondents to present their case if they desire to do so.
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