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2015 (9) TMI 368 - AT - Service TaxAdmission of additional evidence - Classification of service - Advertising agency service or Renting of immovable property - appellants have contended that they were not providing any advertising agency service and were in fact renting space from Railways which they used to further give on rent - Held that:- Commissioner (Appeals) referred to Rule 5 of the Central Excise (Appeals) Rules, 2001 and held that additional evidence can be considered only when the adjudicating authority has refused to admit evidence which ought to have been admitted or the appellant was prevented by sufficient cause from producing the evidence which he was called to produce by the adjudicating authority or where the appellant was prevented before the adjudicating authority in evidence which is relevant to any ground of appeal etc. Accordingly the Commissioner (Appeals) refused to admit evidence relating to the contention of the appellant that they were only renting out the space which they themselves rented from the Railways and were not providing any advertising agency service. - in the interest of justice additional evidence in support of the appellants' aforesaid contention should be admitted - matter remanded back - Decided in favor of assessee.
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