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2013 (11) TMI 44 - AT - Service TaxAirport service - Valuation - levy of service tax on Development fees recovered from passengers - Demand of service tax - Held that:- none of the issues, germane to the exigibility to service tax has been considered by the adjudicating authority at all. Therefore, the matter needs fresh consideration. Accordingly, we remand the matter back to the adjudicating authority for de novo consideration of the various issues involved as discussed above, taking into account, inter alia, the decisions of the Hon'ble Apex Court in the case of Cochin International Airport Ltd. [2009 (7) TMI 120 - KERALA HIGH COURT], Acer India Ltd. [2004 (9) TMI 106 - SUPREME COURT OF INDIA] and the various instructions issued by the CBE&C and thereafter, pass a fresh order after granting the appellant a reasonable opportunity of being heard. The appellant is also directed to co-operate with the department and make their submissions without resorting to any dilatory tactics. Since the revenue involved is significant, we direct the adjudicating authority to pass a denovo order within a period of three months from the date of communication of this order. - matter remanded back
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