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2019 (3) TMI 612 - CESTAT MUMBAIPrinciples of natural justice - alleged non-payment of service tax - Broadcasting agency service - case of Revenue is that in the impugned order, the adjudicating authority has mis-understood and mis-construed the remand direction by this Tribunal and reduced the demand without proper verification of the relevant records, invoices, etc. - Held that:- During the relevant period, the appellant has provided taxable service under the category of ‘broadcasting agency service’. Also in the first round of litigation the liability to service tax under the said taxable category has attained finality on merit. However, for computation of the demand, the matter was remanded to the adjudicating authority - On a careful reading of the order of this Tribunal it is clear that the figures entered in the charts referred to in the said order needs verification and the Learned adjudicating authority was at liberty to call for further evidences to ascertain whether these expenses were incurred on behalf of the clients so as to be eligible as reimbursable expenses for deduction while computing the taxable value - All other issues including the plea of time-bar are left open for denovo decision - appeal allowed by way of remand.
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