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2011 (6) TMI 185 - AT - Service TaxDemand - Business Auxiliary Services - Scrutiny - Difference in assessable value - In the absence of any evidence of providing of services and receipt of extra consideration, the confirmation of demand on the above sole ground, is not justified - The appellants have contended that they are able to co-relate the bills with the figures reflected in ST-3 returns and are able to explain the differences on account of the time gap between the receipt of consideration and Profit & Loss Account maintained by them for different years - Appeal is thus allowed by way of remand
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