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2010 (5) TMI 143 - AT - Service TaxTelecommunication Services- The respondents provide telephone services. Earlier, they were part of Department of Telecommunication and in November, 2000, they became a corporate entity. The department has demanded service tax only taking into account the shortages. Held that- the view taken by the lower appellate authority that the authorities concerned should compute the interest liability on a cumulative basis at the end of 6 month period adjusting the excess payment against short-payment is reasonable and the same requires no interference. Accordingly, the appeals filed by the department are rejected.
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