2011 (1) TMI 220

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....ndent. [Order per : Archana Wadhwa, Member (J)] . - Vide the impugned orders, Service tax of Rs. 1,43,912/- stands confirmed against the appellant along with imposition of penalty of identical amount under Section 78 of the Finance Act, 1994. The said demands stand confirmed on the ground that the appellant has provided repair and maintenance services to their clients by repairing the transforme....

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.... However, on going through the impugned order, we find that no such plea was raised before the authorities and as such there is no verification of the above factual aspect, now being pleaded before us. Inasmuch as the issue relates to the facts, we consider it fit to set aside the impugned order and remand the matter to the original adjudicating authority for examining the appellant's above plea a....