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TMI Blog2018 (6) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... ereon. The summons were issued to the appellant. According to the department, since the appellant did not respond to repeated summons nor submitted the documents called for by the summons, therefore the department vide letter dated 11.6.2014 requested ICICI bank to furnish statement of bank accounts held by the appellant. The ICICI bank vide letter dated 18.6.2014 furnished copies of statements of appellants' bank account. After investigation, a show cause notice dated 21.4.2015 was issued to the appellant as to why: i) Service Tax amounting to Rs. 12,64,470/- (including Education Cess & Secondary & Higher Education Cess) should not be demanded and recovered from them under the proviso to Section 73(1) of the Finance Act, 1994. ii) Inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. 7. There is no dispute about the fact that service provided by the appellant are squarely covered under the ambit of "Recovery Agent Service" up to 30.6.2012 as per the definition given in erstwhile Section 65(105) (zzzl) of the Act and continued to be taxable even in the changed legal scenario by virtue of negative list regime by 1.7.2012 being a service that is not specified in the negative list of services given under section 66D of the Act and thus, it continues to attract levy of service tax, in view of section 66B of the Act. 8. Learned Counsel the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority or before Appellate authority. Therefore, both the authorities below have no occasion to deal with the challans produced by the appellant before this Tribunal. 10. Learned Advocate appearing for the appellant submitted that he has no idea whether any such challans have been produced before the adjudicating authority or not but he requested that since the adjudicating authority has not dealt with the challans, therefore, this matter may be remanded to the adjudicating authority for denovo adjudication, since this is an important issue which needs to be examined before any finding on merit are given. 11. I find it fit and appropriate, in the interest of justice, to set aside the impugned order and remand the matter to the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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