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2018 (7) TMI 89 - AT - Service TaxShort payment of service tax - national roaming charges - appellants have provided such service to other mobile telecom operators and also received such services from other operators - revenue neutral situation - Held that:- There is nothing brought out from the records that the appellant has falsified any records or availed wrongful credit by any act of fraud. There is nothing brought forth by the department to show that appellants are not eligible for credit of service tax paid on services received by them from other mobile phone operators. When they are eligible for credit, the entire situation is revenue neutral one. It is clear that it was an error in the accounting pattern. The short payment of service tax was only due to an error in the accounting pattern for the impugned period. Even if the appellants had paid service tax, they would be eligible for credit and the whole situation would be of no revenue loss. Demand do not sustain - appeal allowed - decided in favor of appellant.
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