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2018 (8) TMI 174 - AT - Service TaxDemand of Differential Duty - difference of amounts reflected in the ST3 returns and the ledger accounts - allegation is based upon the investigation during the course of verification of accounts and also on the ground there were two sets of invoices raised - Held that:- During the relevant period in question, tax liability has to be discharged on the receipt basis and demand being hit by limitation as same set of allegations, levelled in earlier show cause notice, the impugned order is correct, legal and does not require any interference - Appeal dismissed.
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