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2018 (5) TMI 980 - AT - Service TaxDemand of service tax - mismatch between the value declared in ST-3 return and profit and loss account - sale of scrap - Held that: - once the service tax was discharged again only because the same amount was created as debtor causing the demand is double taxation of the same. If this is correct, then on the date of creating debtor on account of PF which was created by SCCL, the appellant is not liable to pay service tax subject to verification of facts that amount already suffered service tax. Sale of scrap - Held that: - obviously the sale of scrap is not a service, hence the same is not liable for service tax. Since the lower authority has not verified all these factual aspects, the matter needs to be remanded - appeal allowed by way of remand.
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