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2016 (10) TMI 769 - AT - Service TaxRecovery of service tax - levy of interest and penalties u/s 77 and 78 of FA, 1994 - security services - decision of Central Government Industrial Tribunal in the case of New Industrial Security Force 2006 [2005 (9) TMI 657 - CESTAT NEW DELHI] relied upon - Held that: - the decision of Central Government Industrial Tribunal may be relevant and the facts mentioned therein need to be verified and examined by the original adjudicating authority. The said decision was passed after the Order-in-Original was issued and therefore, the same has not been examined by the original adjudicating authority. Matter remanded to the original adjudicating authority to decide the case afresh - appeal disposed off.
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