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2014 (4) TMI 37 - CESTAT MUMBAIDemand of service tax - outdoor catering service - Adjudicating Authority failed to correlate records with the service tax returns, and amount shown towards outdoor catering with the TISCO - Held that:- It is a case where the actual liability of service tax payable has not been considered by both the authorities. In the absence of that, matter needs examination at the end of the Adjudicating Authority on the basis of ST3 returns provided by the Respondent as well as the books of accounts and thereafter to arrive at a decision in accordance with law - Matter remanded back - Decided in favour of assessee.
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