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2017 (9) TMI 1188 - AT - Service TaxBusiness Auxiliary Service - rent-a-cab service - liability of tax - Held that: - Entire adjudication has been made on the basis of 3rd party evidence which were not confronted to the appellant for rebuttal. This ground alone is enough to order for grant another opportunity to the appellant to plead its defence if any - appellant may get fair opportunity of hearing through the course of re-adjudication - appeal allowed by way of remand.
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