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2019 (2) TMI 386 - AT - Service TaxRecovery of the service tax with interest and penalty - Notification Nos.45/2010-ST dated 20.7.2010 and 11/2010-ST dated 27.2.2010 - Held that: - the services rendered to other parties, the learned Advocate for the appellant-assessee disputes the same. In these circumstances, we are of the view that it is prudent and appropriate to remand the matter to the adjudicating authority to re-examine the issues afresh taking into consideration the admissibility of Notification No.45/2010-ST dated 20.7.2010 issued under Section 11C of the Central Excise Act, 1944 and Notification No.11/2010-ST dated 27.2.2010 to the appellant In these circumstances, we are of the view that it is prudent and appropriate to remand the matter to the adjudicating authority to re-examine the issues afresh taking into consideration the admissibility of Notification No.45/2010-ST dated 20.7.2010 issued under Section 11C of the Central Excise Act, 1944 and Notification No.11/2010-ST dated 27.2.2010 to the appellant - Appeal allowed by way of remand.
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