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2018 (9) TMI 1501 - AT - Service TaxManpower Supply Services - entire case of revenue is based upon the comparison of bank account figures with the ST-3 returns - Held that:- There is no requirement under the law to maintain separate bank account for the services to be provided by the assessee. As such in the absence of any evidence against the appellant, there is no merits in the revenue’s stand - appeal allowed - decided in favor of appellant.
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