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2018 (6) TMI 1600 - CESTAT KOLKATAExcess and short payment of service tax - appellant sought time for verification but respondent did not give opportunity and confirmed the demand - principles of natural justice - HELD THAT:- The appellants have filed calculation of service tax liability under different heads and have claimed that there has been an excess payment of ₹ 5,52,696/-. On the facts and under the circumstances of the case it appears that the evidences of payment of service tax and the calculation charts have either not been placed before the Adjudicating Authority or has not been correctly appreciated to enable the correct appreciation of the factual position. Matter remanded to the original authority for consideration of the submissions and the evidences - appeal allowed by way of remand.
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