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2018 (9) TMI 583 - HC - Service TaxRestoration of Appeal - Renting of Immovable Property Service - Whether in facts and circumstances of the case, the Appellate Tribunal was right in dismissing the appeal of the Appellant sustaining the demand on new grounds which were not alleged in the show cause notice or the subsequent proceedings? - Held that:- The Appeal requires admission. However, on our observing this, the Counsel for both the parties pray that the impugned order dated 12th April, 2016 can be set aside and restored to the Tribunal for fresh disposal, in accordance with law. The impugned order dated 12th April, 2016 is quashed and set aside. However, the Appellant's appeal be restored to the file of the Tribunal for fresh disposal - Appeal restored.
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