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2022 (12) TMI 9 - AT - Service TaxLevy of Service tax - Security Charges - issue involved is pending before the Hon’ble Supreme Court wherein the order of the Tribunal has been stayed - HELD THAT:- This Tribunal in the matter of THE SECURITY GUARDS BOARD FOR BRIHAN MUMBAI & THANE DIST. VERSUS COMMISSIONER OF SERVICE TAX-VII, MUMBAI [2018 (4) TMI 480 - CESTAT MUMBAI] observed that the issue involved is pending before the Hon’ble Supreme Court wherein the order of the Tribunal has been stayed and remanded the matter to the Adjudicating Authority for passing a fresh order after the outcome of the decision of the Hon’ble Supreme Court. In view of the decision of this Tribunal as well as the fact that the identical issue is pending consideration before the Hon’ble Supreme Court in which the order of Tribunal has been suspended by Hon’ble Supreme Court, I also feel it appropriate to remand the matter back to the Adjudicating Authority for deciding the issue afresh after the final decision of the Hon’ble Supreme Court in the pending Civil Appeal. Appeal is allowed by way of remand.
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