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2018 (4) TMI 1408 - HC - Service TaxDoctrine of Merger - case of Revenue is that the petitioner cannot maintain the second round of litigation by challenging the impugned order-in-original - Held that: - the Commissioner (Appeals) as well as the CESTAT did not decide on the merits of the issue - considering the nature of activity done by the petitioner and the quantum of service tax demanded, this Court is of the considered view that the respondent should take a decision as regards the applicability of the exemption notification to the case of the petitioner. This Court is inclined to issue appropriate directions so as to enable the petitioner to go before the respondent and place the exemption notification for their consideration so that the respondent can pass reverse orders - petition disposed off.
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