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2009 (4) TMI 190 - CESTAT, NEW DELHIDeductions claimed not allowed by original authority – service tax demanded on gross amount - we find that the respondents have not produced the documents in support claim for deduction before the original authority. Accordingly, we are of the view that in such a circumstance, the lower appellate authority should have remanded the matter afresh for examination by the original authority, which does not appear to be the case nor he has invited the departmental representative in the present case during hearing taken up by him. Hence the impugned order is set aside and the matter is remanded to the original authority for a fresh decision.
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