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2011 (5) TMI 835 - AT - Service TaxDemand of service tax, interest and penalty - liability to pay service tax on advances received for executing a service. The requirement was that every assessee had to pay tax when such advances were adjusted for services executed. The Appellant claims that all taxes have been paid accordingly - Counsel submits that out of the amount of Rs. 36 lakhs on this count, Rs. 13 lakhs is on account of expenses incurred for getting soil tests done – Held that:- onus is on the Appellant to first give separate worksheets showing invoice numbers, date and amount involved in respect of each issue separately. Thereafter they should produce evidence which they are claiming to be having. Such evidences along with detailed submissions should be submitted to the adjudicating authority, thereafter the adjudicating authority shall give personal hearing and issue a speaking order which will enable the Tribunal to decide on grievance if any without further remand to lower authority, appeal are disposed of
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