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2008 (2) TMI 83 - AT - Service TaxC&F Agent – authorities found that the balance sheet & ST-3 return showed that the appellant had received commission & handling charges on which the tax was payable – assessee contend that Company maintains accounts on accrual basis, so tax is not payable on amount shown as accrued but not received - whether the alleged receipts would fall within the ambit of rule 6(1) of STR is required to be considered – no suppression so larger period not invocable – mater remanded
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