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2012 (12) TMI 36 - CESTAT, NEW DELHIRecovery of Service tax along with Interest and Penalties - Business Auxiliary Service - Held that:- Taxable value of service is payable on the gross value of the service received by the person providing services. In this case, there is no proof that the disputed amounts have been received by the appellant. On the contrary prima facie assessment of the evidence presented shows that the impugned amount was not received by the appellant - Requirement of pre-deposit for admission of appeal is waived and there shall be collection of such dues during pendency of the appeal.
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