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2008 (12) TMI 87 - AT - Service TaxShort payment of tax - reconciliation of Cash Account Current & Sub Ledger Revenue shows that service tax received from customers is varying from service tax paid - appellant submitted that there is no mala fide - non-payment or short payment of tax was only due to method of accounting and computation of service tax adopted by them - M/s. BSNL, being a PSU, can’tt be attributed with, any mala fide intention to evade payment of duty – demand is held time-barred, without going into merits of case
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