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2009 (11) TMI 189 - AT - Service TaxCharge of service tax- The adjudicating authority has confirmed the demand based upon the income shown in the balance sheet. It is his submission that before the lower authorities, they have clearly indicated that the head ‘Income’ includes amount which are not realized but shown as accrued. It is also his submission that the adjudicating authority has not considered the amount shown under free talk time as being charged as expenditure in the balance sheet. Held that- we are convinced appellant’s contention that the amount, which has been received/realized by the appellant should only be considered for the discharge of Service Tax liability, is correct. Set aside the impugned order and remand the matter back to the adjudicating authority to re-consider the issue afresh.
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