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2010 (11) TMI 562 - CESTAT, AHMEDABADScrutiny - security agency services - It is noticed that short levy has occurred because appellants failed to pay service tax on some of the invoices and a comparison with the balance sheet revealed that they had received excess amount for the services rendered on which tax had not been paid - The fact that some of the invoices were not taken into account and also excess amount had been received over and above the amount for which tax was paid would show clearly that appellant had not disclosed the full amount received for services rendered to the department - it is also noticed that even after the omissions were pointed out, the appellant did not pay the full amount due - Decided against the assessee
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