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2012 (12) TMI 704 - AT - Service TaxCommercial or Industrial Construction Services - not discharging the correct service tax liability - Held that:- The correct way of calculating the amount of service tax liability on the appellant on the day when he renders the services and raise the bills and also for the adjustment of the amounts received as advance for mobilisation and service tax liability discharged on such advance amount. The calculations as has been worked out by the department seems to be relevant, considering the decision of Vigyan Gurukui [2011 (9) TMI 809 - CESTAT, NEW DELHI] but this decision does not consider the fact of mobilisation amount which has been received by the assessee and discharging the service tax liability thereon. All these issues need to be gone into detail which can be done only at the time of final disposal of appeal thus the appellant directed to deposit an amount of Rs. 1,00,000/- within a period of four Weeks from today and report compliance on 13.12.2012.
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