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2010 (8) TMI 251 - AT - Service TaxRemand powers of commissioner (Appeal) - Commissioner (Appeals) has no power to remand the case back to the original authority w.e.f.11-5-2001 - re-quantification of the service tax payable by the assessees under Section 73(2) of the Finance Act by excluding the service tax demanded on light motor vehicles - adjudicating authority for fresh decision after extending a reasonable opportunity to the assessees of being heard in their defence - appeal is thus allowed by way of remand
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