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2016 (3) TMI 486 - HC - Service TaxValidity of Tribunal's order - Not considered various points - Held that:- as the Tribunal did not considered various points raised by the appellant including whether Commissioner of service tax had the jurisdiction to impose penalty under Section 78 of the Central Excise Act, 1944 for a period prior to 13th May 2005? Whether there was deliberate intent on the part of the Appellant to evade tax? Whether there is any fraud, collusion, wilful misstatement, suppression of facts or contravention of any of the provisions of the Act and Rules made thereunder etc. Therefore, the Tribunal's order is the most unsatisfactory and an unreasoned order and liable to be quashed and set aside. - Decided in favour of appellant
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