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2018 (4) TMI 72 - AT - Service TaxLeasing of license charges - Held that: - we find merit in the appeal so far as it relates to renting of immoveable property and the appeal on the said ground is allowed. Service tax collected from service receivers but not deposited - Held that: - The appellant had clarified that they had deposited the said amount and also once again in the appeal memorandum claimed that they have deposited the said amount. In support of the said assertion the appellant have filed a copy of ST-3 return filed on 26.5.2010 - matter remanded to the original adjudicating authority for ascertaining facts and deciding the issue thereafter. CENVAT credit - duty paying documents - documents which are either zerox copies or not bearing the registration number of the service provider - Held that: - In the appeal memorandum the appellant have given compliance of all these objections - Since the compliance has been made by the appellant the impugned order in so far it relates to the demand of reversal of cenvat credit and imposition of penalties thereon is set aside and matter remanded to the adjudicating authority to verify the compliance of various objection. Appeal allowed - part matter on remand.
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