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2017 (1) TMI 303 - AT - Service TaxRenting of Immovable Property service - collection of excess amounts from clients - deduction of the amount of the property tax - Held that: - it is the fact that the appellant had collected excess service tax from the clients which they have returned to them by way of credit to their account. In these circumstances it is obvious that the invoices issued and the assessment made by the appellant has not been changed. It is possible that the clients would have taken the credit of service tax shown in the invoices. The appellants have not got the invoices reassessed for the revised value. The order of the lower authority is therefore sustained - appeal rejected - decided against appellant.
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