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2011 (5) TMI 702 - AT - Service TaxAdvertising agency – Refund - Revenue claims having received “specific information” that the appellant was suppressing the value of services rendered by the appellant - demand of Service Tax and Education Cess (sic. under) sub-section (2) of Section 73 of the Finance Act, 1994 by invoking extended period of limitation - information received by the department is stated to be very specific, it is seen that the SCN proposed demand based on the figures reported in the balance sheet of the company under the head “Commission/Discount/Incentives” without investigating the true nature of the service and its taxability - appellant submitting that the entire records of the assessee were seized by the department and are in possession of the department and so necessary verification may be done from the seized records. They also submitted that the correctness of the service tax liability as certified by the Chartered Accountant was the adjudicated vide O-in-R issued by Deputy Commissioner, in the matter of a refund claim filed by the appellant on the basis of Chartered Accountant’s certificate - no verification report as desired by Tribunal in its order dated 7-12-10 was produced by Revenue. Further DR was not able to explain what further verification was required after sanction of refund - appeal is dismissed as unsubstantiated and not pursued diligently
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