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2019 (5) TMI 61 - CESTAT HYDERABADScope of SCN - issue of abatement raised later - HELD THAT:- Since the appellant has now sought eligibility of the abatement of 50% of service tax liability vide Notification no. 30/2012-ST dated 20.06.2012, this is a fit case to be remanded back to the original authority to examine the eligibility under this exemption notification and decide the matter afresh after following principles of natural justice. Appeal allowed by way of remand.
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