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2010 (5) TMI 865 - CESTAT, BANGALOREAuctioneer’s service – Demand of service tax along with interest and penalty – Demand on the basis of figure worked out from the balance sheet – assessee submitted that actual amount received by them from the growers and buyers of tobacco for rendering ‘auctioning service’ is much less, and produced a copy of reconciliation statement – Matter remanded to adjudicating authority for fresh adjudication
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