2018 (9) TMI 658

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..... explicitly classified under particular head, moreover the adjudicating authority in the Order in Original also not decided the classification of the service, since the issue of classification depends on the nature of service, the adjudicating authority should have verified all the documents and come to the conclusion that what should be the classification of the service. The matter needs to be .....

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..... upheld by the Commissioner (Appeals). 2. Sh. Jigar shah Ld. Counsel appearing on behalf of the appellant at the outset submits that the adjudicating authority, even though submission was made by the appellant, has not decided the classification Of the service, however, the Ld. Commissioner (Appeals) has given findings that the service in question falls under category of the Business Auxiliary .....

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..... We have carefully considered the submission made by both the sides and perused the records. We find in the SCN that the service in question were not explicitly classified under particular head, moreover the adjudicating authority in the Order in Original also not decided the classification of the service, since the issue of classification depends on the nature of service, the adjudicating authori .....

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