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2015 (4) TMI 1178 - AT - Service TaxRefund of excess tax paid - benefit of N/N. 12/2003-ST - Held that: - the tax liability have not been computed, which was a basic requirement for deciding the refund claim of the appellant - there has been miscarriage of Justice - the appellant will be entitled to benefit of N/N. 12/2003-ST, if it is evident from their bills, the amount of material component or the cost of food and beverages supplied, but if the appellant have raised a consolidated bill/amount for the Mandap Keeper Service inclusive of catering charges, then they will be entitled to benefit of N/N. 12/2001-ST, as amended - matter remanded to the Assistant Commissioner, who shall re-compute the tax liability, as per the directions given by this Tribunal - appeal allowed by way of remand.
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