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2009 (1) TMI 433 - AT - Service TaxPre-deposit- The main grievance raised by the appellants is that they did not realize the differential tax amount from their clients and, hence, did not deposit the same with the Revenue. They had got themselves registered with the department in respect of the taxable service as early as in the year 2003. During the period of dispute (13-5-2003 to 30-9-2006), they returned lesser value for the purpose of payment of service tax, vis-a-vis the correct amounts collected from their clients, which were borne out from their Bank statements. Held that- we set aside the impugned order and allow this appeal by way of remand directing the ld. Commissioner (Appeals) to deal with the assessee’s appeal on merits subject to pre-deposit of the differential tax amount by the appellants, which shall be made within a period of 30 days from today. The Appellate Authority shall deal with their appeal on merits as and when the appellants report compliance.
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