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2023 (7) TMI 952 - HC - Service TaxViolation of principles of natural justice - contentions were not dealt properly - Levy of Service Tax - Authorised Service Station Services - Banking and Other Financial Services - penalty under Section 76 of the Finance Act, 1994 - HELD THAT:- It is satisfying that certainly in respect of the aspects which are noted by the Tribunal, a remand to the Commissioner was necessary. However, it is found that accompanied with the relook on the factual issues, the issues of law as being canvassed by the Appellant which are on the nature of warranty contract and position of law in that regard as also the issue of jurisdiction were required to be considered by the Tribunal and findings recorded thereon. However, there are no findings recorded on such issues by the Tribunal. The Commissioner in the peculiar facts needs to consider these issues in respect of nature of warranty contract in the light of the decision of the Supreme Court in case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS M/S LARSEN & TOUBRO LTD. AND OTHERS [2015 (8) TMI 749 - SUPREME COURT], as also the issue of jurisdiction be addressed by him in deciding the proceedings on record. The present appeals disposed off by maintaining the order of the Tribunal in remanding the proceedings to the Commissioner.
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