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2009 (10) TMI 237 - AT - Service TaxTelephone services- The assessee was engaged in providing telephone services. The Commissioner having noticed that the assessee had paid service tax on lower amount than the income shown in the P&L A/c, issue a show cause notice for the demand of service tax of Rs. 7,92,29,929/-. Commissioner dropped the substantial amount of demand and confirmed a demand of Rs. 97,387 along with interest and also imposed penalty u/s 76 and 78. Held that- there was no provisions in law for adjustment of excess payment against the short payment. The fact that assessee paid excess tax in one year was of no help to it. Therefore, tax demand with interest was to be confirmed. But in the light of the section 80 penalties imposed u/s 76 and 78 liable to be set aside.
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