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2017 (9) TMI 1437 - AT - Service TaxNon-payment of tax - It is the case of the Revenue that the appellant collected the Service Tax from the customers, but failed to deposit the same with the department - overlapping of amount - Held that: - Apparently, it is seen that the period of dispute in the second appeal is covered in the first appeal. Further, the appellant requested for re-quantification of the demand as per reconciliation statement - the appellant should be given an opportunity to place the reconciliation statement in the interest of justice - appeal allowed by way of remand.
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