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2012 (8) TMI 653 - CESTAT, AHMEDABADWaiver of pre-deposit - Demand of service tax – before the show-cause notice was issued for initiating proceedings, appellant paid amount of with interest – Dispute has arisen because of the appellant does not have the record to show that they had actually made the payment - Held that:- Even if the assessee does not have an evidence of payment of service tax, if the returns have been filed for the period involved, the department could have verify from the copies of the returns that any payment has been made or not. A copy of the challan also goes to PAO of the department who maintain accounts of payment by various assessees. It is possible to verify the details are available with the PAO. This effort could have been made before issue of show-cause notice and initiating proceedings when the assessee is making a claim that they have paid the amounts.
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