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2017 (1) TMI 1190 - CESTAT NEW DELHITelecom service - rate of tax - The appellant did not discharge service tax with enhanced rate and as such, proceedings were initiated against them for recovery of short paid tax amount - Held that: - the appellants could not categorically establish the dates of receipt of various taxable considerations during the impugned period to support their claim that some of these considerations were pertaining to the period when lesser rate of tax was applicable. The impugned order also notes that the appellant did not produce the records for post-paid SIM, details of bill collection and sale of pre-paid SIM before the authorities. We note that the rate of tax was enhanced with due announcements by the Government and the appellant as one of the regular and large tax payers under the category of telephone services, is expected to discharge correct tax liability after the enhancement - The service tax as per the statutory rate should have been discharged by the appellant - appeal dismissed - decided against assessee.
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