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2018 (6) TMI 81 - AT - Service TaxMaintainability of appeal - demand of service tax - appeal challenged on the ground that against the said Order-in-Original the appellant had already filed appeal before the Commissioner (Appeals) - Held that:- Since the appellant is raising the preliminary objection about the maintainability of appeal before the Commissioner (Appeals) therefore it is appropriate and also in the interest of justice, to remand the matter back to the Commissioner (Appeals) to decide the matter afresh, after hearing the appellant on the question of maintainability of Appeal - appeal allowed.
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