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2008 (9) TMI 256 - AT - Service TaxDemand raised on presumption of collection - Tax amount has been calculated based on a presumption regarding the amount the appellant may have received - It is the case of the appellant that during that period the vehicle in question was under repair - Since no tax can be levied on the basis of a mere presumption, the requirement of pre-deposit is waived, the impugned order is set aside and the appeal is allowed.
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