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2007 (10) TMI 266 - CESTAT AHMEDABADDiscrepancies in order of original authority - respondent submits that the duty becomes payable only after realization of service charges and therefore, a demand as proposed on the turnover mentioned in the balance-sheet is not to be upheld - Commissioner (Appeals) set aside the order of the original authority as discrepancies are serious in nature. Further service tax becomes payable only on realization of charges for the services rendered- Commissioner is justified in setting aside demand
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