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2010 (4) TMI 381 - ANDHRA PRADESH HIGH COURTRecovery of dues- The respondent Deputy Commissioner of Customs, Central Excise and Service Tax, Rajahmundry Division, issued a notice under Sec. 87(b)(i) directing the petitioner to remit service tax amount. Petitioner submits that it does not require to pay the service tax insofar as the payments effected by it to the manpower supply agencies are concerned and further in the absence of any assessment order passed by the assessing authority. Held that- no difficulty in recovery of tax either from agencies or principal employer as adequate funds stated as available - but the notice on recovery of dues without assessment order set aside.
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