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2016 (11) TMI 1007 - HC - Service TaxAppeal filed under Section 35-G of Central Excise Act, 1944 - time bar - levy of service tax on the appellant, although payment was received before 1.7.2003, when the service was not taxable under the Finance Act, 2003 - Held that: - the question of limitation has been decided in favour of the assessee by the Ist Appellate Authority. The department thereafter went in appeal but the Tribunal has not addressed this issue at all and has proceeded to decide the matter on merits of the case. The issue of limitation definitely requires reconsideration by the Tribunal. The matter is remanded to the Tribunal for reconsideration of this issue. The Tribunal shall hear and decide the matter on merits and in accordance with law within the next three months and a copy of this order be produced before the Tribunal within the next 15 days - appeal disposed off - matter on remand.
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