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2014 (12) TMI 1042 - AT - Service TaxWaiver of pre deposit - demand based on original return ignoring the revised return - Port Service, Goods Transport Agency Service - Held that:- Rule 7B itself does not require any reason to be given while filing the revised return. In fact it is not required since the assessing officer has power to scrutinize the report and call for records and documents in case he has any doubts or needs any clarification. Therefore when a revised return is filed, the proper course would have been to call the assesses and ask them to explain why the difference has arisen and why the taxable value was -not shown correctly. Instead the revised return has been ignored and the tax demand has been confirmed ignoring the revised return completely. We feel that there is no case for a tax demand in this case at all. Accordingly we consider that the appellant has made out a case for complete waiver of pre-deposit and stay against recovery - stay granted.
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