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2018 (11) TMI 526 - AT - Service TaxDemand of Service Tax - the amount of consideration received by the appellant during the aforementioned period was computed on the basis of information received from the service recipient and the information received from complainant - principles of natural justice. Held that:- The computation of consideration received by the appellant was on the basis of certain figures which were adopted by revenue such as for the year 2008-09 which was not reflected in any of documents whereas the said amount has been adopted from the figures submitted by the complainant which was not accompanied by any documentary evidence. Further, the amount of service tax deposited was not taken into consideration against the tax due on the appellant. Matter remanded to the Original adjudicating authority after setting aside the impugned order for fresh adjudication preferably within a period of 3 months from today - appeal allowed by way of remand.
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