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2013 (12) TMI 1228 - CESTAT NEW DELHIDemand of service tax on outstanding balance (Debtors) - Ledger balance due for realization - Held that:- tax is chargeable on the amount shown outstanding by BSNL. As per BSNL outstanding balance is carry forwarded to next months and it cannot be a case of revenue demanding service tax every month on the same amount. Respondent (BSNL) contends that tax was leviable on amount realized and not on outstanding amount and they rely on Letter of Ministry of Finance, Department of Revenue F. No. 137/12/97-CX-4 dated 03.12.97 in this regard. We find that commissioner (Appeal) has considered these submissions of BSNL and allowed their appeal - Decided against Revenue.
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