2016 (10) TMI 280

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..... ocate - for the appellant Shri Harvinder Singh, Authorized Representative (DR) for the Respondent ORDER The application for stay is listed for today. On perusal of the appeal records and upon hearing both the sides, we find the main appeal itself can be disposed of. A service tax liability of Rs. 5,87,834/- was confirmed against the appellant under the category of "Business Auxiliary Service" b .....

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..... that an amount of Rs. 28,27,901/- has been added to the taxable value which is a loan amount received from ICICI bank and not the commission. They have filed affidavit to this effect, however, the claim was not accepted as TDS has been deducted on the said amount. The learned Counsel submitted that there is a error committed by the ICICI bank by adding the loan amount in the commission. Further, a .....

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..... ter to the Original Authority for re-adjudication after taking into consideration the material evidence filed by the appellants in support of their various claims. Due opportunity shall be granted to the appellant to submit their side of the case. The appeal is allowed by way of remand. The stay application is also disposed of. (Operative part of the order pronounced in the open court.)
Case .....

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