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Commissioner (Appeals) Reassigned as Adjudicating Authority to Reassess Service Tax Liability in Remanded Case.

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Full Text of the Document

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....Power of Remand - The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the Commissioner (Appeals) to exercise the power of adjudicating authority in the matter of assessment of service tax liability of the appellant.....

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