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2018 (9) TMI 390 - AT - Service TaxService tax collected but not paid - Business Auxiliary Service - process of mechanical treatment of Oily Sludge - whether the said service amounts to manufacture or is classified as Business Auxiliary Service? - Held that:- The appellants have put forth various arguments to support their stand including that the value of taxable service worked out in the SCN namely ₹ 15,76,81,173/- is wrong and that the correct figure should be ₹ 12,30,97,874/-. They have also now sought benefit of Notification No.8/2005-ST. In the event, on the quantum of tax liability, the interests of justice would be best served by remanding the matter to the adjudicating authority for de novo consideration - matter on remand. Penalty - Held that:- The elements of suppression, fraud etc. cannot be alleged against the appellant and hence imposition of penalties under Section 78 as well as Section 77 is unjustified - penalty set aside. Appeal allowed in part and part matter on remand.
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