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2008 (11) TMI 60 - CESTAT, NEW DELHIIn the invoices raised to franchisee, the franchise fee and service tax is separately mentioned, but the Appellant by mistake paid service tax on the gross amount collected - Claim for refund on ground that service tax actually paid is more than the amount of service tax shown in the debit notes - matter remanded for denovo adjudication of the refund claim & to ascertain as to whether the service tax was paid was cum tax amount and if this is so, the value is to be determined as per s. 67(2)
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