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2011 (5) TMI 487 - CESTAT, MUMBAIDemand - maintenance or repair service - demand of service tax of Rs. 46,945/- - According to assessee demand should not be more than Rs. 25,935 on the basis of reconciliation statement - held that:- the appellate authority has not stated the quantitative details of any short-payment of service tax, nor has it categorically stated that the assessee collected service tax from the service recipients and did not pay any part thereof to the Revenue. Had the authorities examined the reconciliation statement and allied documents furnished by the assessee, they could have arrived at a categorical finding. - Matter remanded back.
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