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2018 (3) TMI 994 - AT - Service TaxLiability of service tax - the appellant has received advances from various parties and the Department was of the view that service tax was required to be paid on such advances - Held that: - from the copies of the certificates placed on record, it is seen that the appellant has written off such advances and hence there will be no liability for payment of service tax. But since such certificates were procured only subsequent to the date of the impugned order, the appellant could not produce the same before the adjudicating authority. Matter remanded to the adjudicating authority for a de novo decision in the matter after perusing the additional documents which the appellant is in a position to submit - appeal allowed by way of remand.
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