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2014 (7) TMI 408 - CESTAT BANGALOREDemand of service tax - Commercial Training or Coaching Services and Manpower Recruitment or Supply Agency Services - Held that:- Case was not at all defended at the original adjudication level and the appellants themselves represented their case. They did not reply to the show-cause notice at all and finally the Managing Director had appeared before the Commissioner and he could not give sufficient details to support the case that there were several aspects of the matter where service tax was not leviable and appellant had given only few bills which obviously were not sufficient for the Commissioner to decide the issue - case was not defended effectively and properly before the Commissioner and therefore, the matter may be remanded at this stage itself instead of keeping the issue pending after depositing the amount - stay granted partly - matter remanded back.
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