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Matter remanded back to Tribunal for fresh consideration where no material facts taxing a service were found in SCN

June 3, 2019[2019] 105 305 (Bombay)

GST/Excise/ST/VAT: Where Tribunal had allowed appeal of assessee holding that show cause notice did not bring out what were material facts and evidence on which alleged service was intended to be taxed, impugned order was in breach of principles of natural justice and appeal required to be restored to Tribunal for fresh consideration

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