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2015 (1) TMI 1194 - AT - Service TaxWaiver of pre deposit - Non consideration of certain amount already paid - Held that:- If certain amount already paid was not taken into account throughout the proceedings till the matter reached the Tribunal, there is no harm in taking such amount into consideration for determining whether the appellants have made the pre-deposit as per the order or not. However we do appreciate the concern expressed by the learned AR that this submission unless verified by the Revenue with the cooperation of the assessee should not be accepted. Accordingly we direct the appellant to produce the paper book produced before us today giving details of payments made, P&L Account, Reconciliation of Account, copies of S.T.-3 Returns and ledger of payments and proof of payments etc. to the jurisdictional Commissioner who shall cause verification of the same and after getting the same verified examine whether the claim of the appellant that they had deposited ₹ 3.25 crores and that has not been taken into account while confirming the demand is correct or not. A copy of the verification report should be submitted to the Tribunal on or before 4-2-2015 and a copy of the report may be given to the appellant also. It is made clear if it emerges after verification that the appellant's claim of making the payment is not correct, the appellants have to make deposit of the balance amount and report compliance - Appeal disposed of.
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