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2017 (1) TMI 806 - AT - Service TaxOutdoor catering services - demand of tax, interest and penalty - Held that: - the said SCN is issued only on the basis of statement dated 01.05.2007, recorded as stated above and the contents of the SCN have not been corroborated with any other evidence, including the evidence emerging out books of accounts of the appellant or the invoices said to have been issued by the appellant. The appellant has admitted Service Tax liability of which was already paid - the SCN is not sustainable in so far as, demand of ₹ 2,62,174/- of Service Tax is concerned - demand of tax, interest and penalty set aside - appeal allowed - decided in favor of appellant.
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