TMI Blog2009 (7) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... sumption that they have received amounts as indicated in the show-cause notice from their customers. It is his submission that they have not received the entire amounts from their customers, and such amounts may need deduction for arriving at Service Tax liability. Held that- the appellant is liable to pay Service Tax liability on the Advertising Agency, tax liability has to be worked out based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resumption that they have received amounts as indicated in the show-cause notice from their customers. It is his submission that they have not received the entire amounts from their customers, and such amounts may need deduction for arriving at Service Tax liability. 4. Learned SDR submits that the show-cause notice indicates that the taxable service rendered by the appellant year-wise. She woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ences available with the appellant. Since it is question of fact, which requires re-consideration, it will be in the interest of the justice that the entire order may require reconsideration by the Adjudicating Authority who will consider the submissions made by the appellant as regards the non-receipt of the payment from their clients with the evidences available with them. 6. Accordingly, hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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