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2016 (9) TMI 632 - CESTAT NEW DELHIService Tax - Member-ship Fees and Business Exhibition Services outside India - Held that:- the issue regarding tax on Membership Fee is decided by the CESTAT in the case of FICCI Vs. CST, Delhi [2014 (5) TMI 183 - CESTAT NEW DELHI] and the tax on Business Exhibition Service Outside India has also been decided by CESTAT in the case of Cox & Kings India Ltd. Vs. CST, Delhi [2013 (12) TMI 1024 - CESTAT NEW DELHI]. The impugned order was issued on 30.11.2009 makes it obvious that above decisions of CESTAT could not have been considered by the adjudicating authority as these judgements were delivered subsequently. Therefore, we are remanding the matter to the primary adjudicating authority for de novo adjudication in the light of the CESTAT judgements. Cenvat demand for excess utilisation and Short payment of service tax May-Oct, 2003 - appellant made a mistake in ST-3 returns and filed the corrected and revised ST-3 returns which was not taken into account by adjudicating authority - Held that:- the appellant’s submissions regarding filing of corrected and revised ST-3 returns, which would have had a direct bearing with regard to the impugned demand of Cenvat credit for excess utilisation and short payment of service tax during the period May to October, 2003 is also not without substance. - Appeal allowed by way of remand
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