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2014 (1) TMI 566 - AT - Service TaxNon remittance of service tax - Transportation of passengers by air - Notification No. 15/2010-Service Tax dated 27.02.2010 - Held that:- total non application of mind to a claim of the assessee predicated upon a statutory rule, amounts to abdication of adjudicating responsibilities and derogates from the functional responsibilities of adjudication. The adjudication order is perverse and invites invalidation - matter remitted for de novo consideration by the said authority. On remit as ordered herein, the adjudicating authority shall issue a notice to the appellant for personal hearing and on consideration of its submission shall pass a fresh order clearly dealing with the appellant's claim for exclusion of the component of statutory levies and charges, on the basis of the Service Tax (Determination of Value) Rules, 2006 amended in 2010, w.e.f. 27.02.2010. The adjudicating authority shall now and without fail record reasons while dealing with the assessee's claim on the basis of 2006 Rules - Decided in favour of assessee.
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