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2018 (6) TMI 590 - AT - Service TaxService Tax collected but not deposited to Government - benefit of N/N. 11/2010-ST dated 27/02/2010 as well as the succeeding notifications - Held that:- The appellant is not liable to payment of Service Tax since the activity stands exempted by various notifications during disputed period. However, the Service Tax has been recovered by the appellant and hence the same is required to be deposited into the Government account. There appears to be confusion about the total amount of Service Tax recovered by the appellant and credited to the Government subsequently. The appellant also have paid under the wrong head which was not taken cognizance by the Adjudicating Authority. Matter remanded to the Adjudicating Authority for passing de novo orders - appeal allowed by way of remand.
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