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2017 (10) TMI 852 - HC - Service TaxWhether the Tribunal, under the facts and circumstances, was justified in holding that Notification No. 01/2006 ST is in confrontation with the charging section, Section 66 of the Finance Act, 1994? - Held that: - On plain reading of paragraphs 5 and 5.1, we find that there is no consideration of the detailed submissions made by the Appellate Revenue before CESTAT. In paragraphs 5 and 5.1, only the conclusions have been recorded without recording any reasons. We are constrained to hold that the impugned judgment and order is perverse and hence, the same deserves to be set aside - appeal is restored to the file of CESTAT, West Zonal Bench at Mumbai
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