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2013 (1) TMI 92 - CESTAT AHMEDABADShort payment of Service Tax - GTA services - period January 2005 to March 2007 - Held that:- This issue needs to be appreciated factually as the first appellate authority has recorded that the appellant has produced challans which were not in respect of the period for which the demand has been raised, while it is the claim of the appellant that they have paid differential Service Tax liability. Since the issue needs to be factually verified and concluded set aside impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh, after following the principles of natural justice - assessee's appeal allowed by way of remand.
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