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2017 (5) TMI 821 - AT - Service TaxReverse charge - GTA service - short-payment of tax - Held that: - Annexure-7 was prepared by the appellant based on the books of accounts maintained by it. However, without considering the said statement and the other documents submitted by the appellant, the ld. Commissioner (Appeals) has confirmed the demand of ₹ 93,850/-, which according to us is not sustainable - demand set aside - appeal allowed - decided in favor of appellant.
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