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2018 (6) TMI 81

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..... AJAY SHARMA This appeal has been filed from the Order-in-Appeal dated 29.01.2018 by which the ld. Commissioner (Appeals), remanded the matter back to the adjudicating authority for fresh adjudication. 2. In this matter the Show Cause Notice dated 29.09.2010 was issued to the appellant as to why: i. Service Tax of Rs. 38,90,474/- (Service tax Rs. 37,88,166/- + Ed Cess Rs. 75,763/- + S & H Ed. C .....

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..... Tax amounting to Rs. 31,19,503/- and confirmed the demand of Service Tax of Rs. 7,70,921/- including cess. 4. I have heard the ld. Advocate for the appellant and the ld. AR for the respondent and perused the records. At the time of hearing the ld. Advocate for the appellant raised a preliminary objection that the Appeal filed by the department before the Commissioner (Appeals) against the Order- .....

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..... g before the Commissioner (Appeals) was given to the appellant. 5. The ld. AR for the respondent submitted that the appellant had earlier filed the appeal before the ld. Commissioner (Appeals), only against that portion of the Order-in-Original dated 29.03.2012 by which the adjudicating authority confirmed the demand of Service Tax of Rs. 7,70,921/-. Whereas the Appeal filed by the department in .....

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