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2008 (2) TMI 78 - AT - Service TaxSecurity Agency – service tax demand challenged as pertinent amount, although billed, by assessee, has not yet been received - service tax is leviable only on the amount received by the service provider and not on the amount still due from the parties(clients) – demand raised on the amount which has not yet been received by assessee is not justified – penalty not justified – interest payable for the delayed period (i.e. from the due date of payment and upto the date on which is was paid).
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