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TMI Blog2017 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... Spencers’ Retail Ltd.? Held that: - I am of the view that the matter requires to be remanded to the adjudicating authority - The adjudicating authority shall also consider the issue of limitation put forward by the appellant - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... from Spencers' Retail Ltd., was not paid as the said concern had challenged the liability of service tax before the Honble Apex Court and the Hon'ble Apex Court vide Interim Order dated 14.10.2011 had granted stay on condition of 50% of deposit of service tax by the said concern and also other conditions. A SCN was issued to the appellant proposing to demand an amount of ₹ 6,55,452/- along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the tenants favour. He submitted that though this aspect was brought to the notice of the authorities below, they refused to give weight to the said fact. The Ld. Counsel has also put forward the ground of limitation and argued that the ground of limitation has not been considered by the authorities below. 4. On behalf of the department, the Ld AR, Sh. Guna Ranjan submitted that the issue w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the adjudicating authority for denovo consideration of the issue after disposal of the appeal filed by M/s Spencers' Retail Ltd., before the Hon'ble Supreme Court. The adjudicating authority shall also consider the issue of limitation put forward by the appellant. The impugned order is set aside. Appeal is allowed by way of remand on above terms. (Order pronounced and dictated in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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