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2019 (5) TMI 664 - AT - Service TaxDemand of service tax - service for which the invoices has been raised by the appellant - HELD THAT:- The appellant has not provided any service against the invoices for which the service tax has been demanded from the appellant. Moreover, the invoices in question are in the nature of Performa Invoices issued by the appellant and no service tax is payable on Performa invoices. No service tax is payable by the appellant for the invoices in question - demand set aside - penalty set aside - appeal allowed - decided in favor of appellant.
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