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2010 (10) TMI 488 - AT - Service TaxWaiver of pre-deposit - Valuation - All the details of inputs used need not be mentioned in the invoices/bills issued, and even value of goods which are subject matter of transfer can still be established by producing necessary documentary evidence - The certificate issued by the Chartered Accountant cannot be termed as primary evidence - Prima facie, the impugned order does not disclose the consideration of the certificate issued by the Chartered Accountant in support of the appellant’s contention - It is true that the order relied upon discloses other materials in the form of bills and invoices claimed to be produced by the assessee - It would be appropriate to direct the appellants to deposit a sum of Rs. 1.50 crore and taking into consideration the contention that 33% of the service tax has already been paid - Waiving the rest of the amount demanded under the impugned order.
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