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2015 (10) TMI 713 - HC - Service TaxValidity of impugned order - whether the order passed by the First Appellate Authority can be set aside by the Tribunal without meeting the reasons recorded in the order of the First Appellate Authority - Held that:- Except for recording that there has been delay in deposit of the service tax and the delay is to be compensated by interest, no other reasons have been recorded for upsetting the findings recorded by the First Appellate Authority. The First Appellate Authority had found it just and proper to waive of the interest after recording a finding that the money had been deposited in the specific account of the Central Government and that to on day-to-day basis - minimum expected from the Tribunal was to pass a reasoned order, which may disclose the application of mind for the purpose of upsetting the finding recorded by the First Appellate Authority. - Decided in favour of assessee.
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