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2021 (2) TMI 1347 - HC - Service TaxMaintainability of appeal - HELD THAT:- The appellant has made out a prima facie case for entertaining this appeal. Accordingly, the Civil Miscellaneous Appeal is admitted to consider the following substantial questions of law: 1. Whether the cryptic final order dated 03.03.2020 passed by the Tribunal without considering any of the pleas raised by the appellant including the preliminary objections taken out by them in their written arguments supported by judicial pronouncements apart from traversing beyond the scope of the show cause notice contrary to the pronouncements of the Hon'ble Apex Court is maintainable in law? 2. Whether the Tribunal was right in overlooking the communication received from the revenue authorities accepting the classification of their impugned activities under the taxable "Information Technology Software Services" and accordingly asking the appellant to pay the tax under the said entry after amending their registration certificate and also closing the dispute thereafter on the appellant remitting the tax as informed to them so as to confirm the order of the 1st appellate authority sustaining the demand, without giving any set off to the amount already paid by them for the same period is proper and correct? 3. Whether the Tribunal was right in not considering the decision of the co-ordinate Benches of the Tribunal in similar matter holding the issue in favour of the appellant herein inspite of the said decision having been specifically brought to its notice? List the appeal on 03.06.2021.
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