Tribunal Upholds Order on Service Tax Penalty; Remits Case for Hearing on Extended Limitation Period and Procedures.

Validity of SCN - Levy of penalty - Extended Period of limitation - service tax collected but not paid - The tribunal has affirmed the order passed by the Commissioner of Central Excise (Appeals) by a cryptic order - matter remitted to the Assistant Commissioner to afford an opportunity of hearing to the appellant and to adjudicate the issue with regard to issue of penalty afresh - HC .....

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