TMI Blog2018 (9) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... alleged in the show cause notice or the subsequent proceedings? - Held that:- The Appeal requires admission. However, on our observing this, the Counsel for both the parties pray that the impugned order dated 12th April, 2016 can be set aside and restored to the Tribunal for fresh disposal, in accordance with law. The impugned order dated 12th April, 2016 is quashed and set aside. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue urges the following questions of law for our consideration: (a) Whether in facts and circumstances of the case, the Appellate Tribunal was right in dismissing the appeal of the Appellant sustaining the demand on new grounds which were not alleged in the show cause notice or the subsequent proceedings? (b) Whether in the facts and circumstances of the case, the Appellate Tribunal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 24/2007 read with Rule 6(4C) of the Service Tax Rules, 1994 (the Rules). Inspite of the above, the Appellant had collected the full amount of service tax from its clients i.e. not restricted to the amount which was paid over to the Central Government, as Service Tax. 5. In the above view, show cause notice, was issued on 12th January, 2015 by the Respondent, seeking to collect the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further appeal, the Tribunal by the impugned order held that the Appellant had returned the excess amount to its tenant. Inspite of the above finding, it upheld the order dated 12th April, 2016 of the Commissioner (Appeals) on the basis that the Appellant's client is likely to have taken to Cenvat Credit of service tax shown in the invoice. 8. On the aforesaid facts, we were of the view tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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