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2018 (5) TMI 1061 - AT - Service TaxDemand of service tax - amount received as royalty - the entire case has been made on the basis of the data retrieved from laptops, CPUs and pen drives seized from the secret office in Gurgaon - Held that: - the Department had instituted separate proceedings against the appellant under the Central Excise Act alleging evasion of central excise duty. The present proceedings relating to demand of service tax also stands initiated on the basis of the same search such proceedings and the documents recovered - The Adjudication Order passed by the Commissioner in the Central Excise case was challenged before this Tribunal and the said Order-in-Original was set aside and the matter was remanded for de novo adjudication in the case of C.G. ST C & C. E-ALWAR Versus KAMDHENU ISPAT LTD and Kamdhenu Ispat Limited Versus C.C.E. & S.T. -Jaipur-I [2018 (5) TMI 905 - CESTAT NEW DELHI]. Since the findings of the Commissioner in the above proceedings will have a direct bearing on the present case, also we are of the view that the present matter also needs to be remanded with similar directions, since the demand of service tax is entirely based on the GEQD report. Appeal allowed by way of remand.
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