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2016 (11) TMI 936 - AT - Service TaxClassification of services - commercial and industrial construction service - business support service - rent-a-cab service - manpower recruitment and supply service excluded from the trifurcation of services - eligibility for escapement on the basis of the instruction - Held that: - The adjudicating authority, while invoking section 80 of Finance Act, 1994 to drop the proposal for imposing penalties under section 76 and 78 of Finance Act, 1994, did not record reasonable cause for failure to pay the duty. The reasons cited would make it appear that the invoking of section 78 in the notice had no justification at all. If that were so, the resort to extended period for confirming tax liability is without basis. There is an apparent contradiction here. We also notice that noticee had made only partial payment of admitted tax liability. Considering the lacunae in the impugned order and that remedying of these lacunae will require re-examination of the submission of the noticee with reference to documentary evidence, we are of the opinion that the matter should be remanded back to the original authority for fresh consideration of all aspects. As the matter has been pending in adjudicatory and appeal process for almost seven years, the original authority is directed to complete the proceedings within three months of receipt of this order - appeal disposed off - matter remanded back.
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