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2018 (11) TMI 358 - AT - Service TaxDemand of differential duty - mis-declaration of value of taxable consideration received - Held that:- Even for the sake of argument it is accepted that service tax was recovered by the appellant even in that case if the activity did not attract service tax then such collected service tax can be recovered by invoking provision under Section 73 of Finance Act, 1994 and that present show cause notice did not invoke Section 73A of Finance Act, 1994 and, therefore, the said issue should not interfere in the decision making in the present case - appeal allowed - decided in favor of appellant.
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