2007 (11) TMI 235

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..... the Dept., the observation of the Lower Appellate Authority is not correct – Comm.(A) must have examined as whether appellants are liable to Service tax during impugned periods or not – Department’s appeal is allowed by way of remand - STDM/05/2006 - A/1869/KOL/2007 - Dated:- 2-11-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Satapat .....

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..... ation for part of the period, the Respondents have not come in appeal. Hence, for the remaining period, we set aside the impugned order and with the consent of both sides, we remand the matter to the Lower Appellate Authority for fresh decision. He shall examine the actual nature of service rendered by the Respondents and pass a fresh speaking order after giving adequate opportunity of hearing to .....

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