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2023 (6) TMI 1244 - AT - Service TaxRefund of excess service tax paid - HELD THAT:- As regard the appellant’s submission that the amount of Rs. 39, 46,367/- is not payable for various reasons has not been considered by the lower authority. Therefore, this matter needs to be remanded back to the Adjudicating Authority for re- quantification of the demand after considering the submission of the appellant. The Adjudicating Authority also needs to look into the aspect of larger period of demand and imposition of penalty under Section 78 of Finance Act, 1994. Appeal allowed by way of remand.
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