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2019 (3) TMI 47 - CESTAT CHENNAIScope of SCN - Insurance Auxiliary Service or not - period from October 2003 to June 2008 - LTU unit or not - scope of SCN - SCN premises that the services provided by them were under “Insurance Auxiliary Service” whereas the appellants were providing only “General Insurance Service” - Held that:- The contention regarding provision of services only under General Insurance Service has been contended by the appellant right from the reply to the Show Cause Notice and also in the personal hearing and has also been taken note of by the adjudicating authority in paragraph 7 of his Order. However, there is no further discussion, analysis or finding on this aspect. In our view, if the appellants are only engaged in providing General Insurance Service, the Show Cause Notice issued to them demanding tax under Insurance Auxiliary Services cannot sustain. This would be best ascertained by the adjudicating authority in de novo adjudication. Accordingly, for the limited purpose of ascertaining the fact that the appellants had indeed provided only General Insurance Service and not Insurance Auxiliary Service, the matter is remanded to the adjudicating authority - Appeal allowed by way of remand.
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