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2015 (7) TMI 887 - HC - Service TaxValidity of Tribunal's order - Order of remanding the matter back - onsite services rendered directly at the customers premises abroad - Held that:- If the issues which are vital and for the adjudication have not been examined at all by the Adjudicating Authority, then its order can be said to be prima facie erroneous. That would have to be demonstrated by the party applying for Tribunal's intervention in appellate jurisdiction. If the appellant makes out a case for remand and in this case in the alternative, then, possibly we could have understood the Tribunal's order of remand or remittance back to the Adjudicating Authority. - specific issue necessitating a remand. Merely observing that the issues considered by the Tribunal in paragraph 5.1 and 5.2 have not been examined at all by the Adjudicating Authority would mean a blanket and complete remand of the original case. All this, in revenue matters, ought to be avoided. It is in the interest of the public that matters concerning public revenue attain finality and expeditiously. In these circumstances, we are of the view that this appeal raises a substantial question of law - Matter remanded back for fresh consideration - Decided in favour of Revenue.
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