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2015 (1) TMI 998 - ANDHRA PRADESH HIGH COURTStorage and warehouse charges - Assessee stopped paying service tax that there was litigation on issue storage and warehouse charges collected by them - Whether the impugned judgment and order has been passed in accordance with law or not? - Held that:- Tribunal has not decided the matter on merit and as a matter of course the appellant was imposed with the liability on the basis of an alleged admission. We think that this is not the way to adjudicate the matter. At the time of final hearing, the learned Tribunal is obliged to consider the contention raised by the appellant either to reject or accept the same. This must be done with proper application of mind and reasons. This course of action has not been followed. - Matter remanded back - Decided in favour of assessee.
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