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2018 (12) TMI 1425 - CESTAT MUMBAITaxability - commission for marketing services - Reverse charge mechanism - principles of natural justice - Held that:- The submissions made by the appellant have not been considered in proper perspective - Since the issue relates to calculation of actual service tax liability, which according to the appellant is not payable in absence of any provision of service, the matter should be remanded back to the original authority for a proper fact finding with regard to the actual service tax payable by the appellant - Appeal allowed by way of remand.
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