https://www.taxtmi.com/caselaws?id=754239 The appellant voluntarily registered under Outdoor Catering Service and paid duty under FA 1994. After the Original Authority's order regarding duty exemption eligibility, appellant raised new legal issues at appellate stage challenging service tax levy, which weren't presented to Original Authority. Due to appellant's initially limited stance, complete adjudication on merits didn't occur before Original Authority. CESTAT Chennai remanded matter back to Original Authority for de novo adjudication. Appeal allowed by way of remand. en-us Wed, 19 Jun 2024 00:00:00 +0530 Thu, 20 Jun 2024 08:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754239 The appellant voluntarily registered under Outdoor Catering Service and paid duty under FA 1994. After the Original Authority's order regarding duty exemption eligibility, appellant raised new legal issues at appellate stage challenging service tax levy, which weren't presented to Original Authority. Due to appellant's initially limited stance, complete adjudication on merits didn't occur before Original Authority. CESTAT Chennai remanded matter back to Original Authority for de novo adjudication. Appeal allowed by way of remand. Case-Laws Service Tax Wed, 19 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754239