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2010 (3) TMI 506 - AT - Service TaxRecovery of service tax - Service tax had been demanded for the period of 1997-98 in view of amendments made in Finance Act, 2003. Commissioner (Appeals) upheld said demand. Held that - since SCN appeared to have been issued based on provisions of Finance Act, 2003 whereas Commissioner had relied upon provisions of Finance Act, 2004, matter was to be remanded to Commissioner (Appeals) for a fresh decision.
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