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2016 (12) TMI 227 - CESTAT CHANDIGARHDemand - non-verification of payment made by appellant - payment of service’ tax could not be verified as same has been deposited in wrong head by the bank - business auxiliary services - Held that: - The documents placed before me has been verified. As the appellant has been able to produce all the relevant documents showing that the payment which has wrongly deposited by bank in wrong head has been rectified and certificate to the effect has been obtained from the PLA Account Officer, New Delhi. In view of that the impugned order deserves no merits, as payment made by the appellant is correct - demand set aside - appeal allowed - decided in favor of appellant-assessee.
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