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2021 (4) TMI 179 - HC - Service TaxLevy of Service Tax - Section 66 D(g) of Finance Act, 1994 - HELD THAT:- The learned counsel appearing for the respondent confirms that though the order has been noted by the officer while recording the submission of the petitioner, its ratio has neither been taken note of by the officer nor distinguished. In any event, she seeks to point out that, that order is, in fact, adverse to the assessee - This submission, prima facie, does not appear to be factually correct as the tax has been appropriated since the assessee in that case had collected the tax from its customers. In any event, it was incumbent upon the officer to have taken note of the order and any amount of explanation in this regard before me will not account for such lapse on the part of the authority. The matter remanded back to the authority to be heard afresh and a speaking order - petition allowed by way of remand.
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