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2018 (5) TMI 407 - CESTAT MUMBAIDemand of service tax - Business Auxiliary Service - classification in dispute, which was not raised at all - Held that: - the classification issue is the root of the entire demands therefore it is necessary to first decide the classification - However as accepted by the Ld. Counsel the issue of classification was neither before the Commissioner (Appeals) nor has he decided the same. Therefore we are of the view that the first issue of classification needs to be decided only thereafter the demand could be finalized - appeal allowed by way of remand.
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