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2018 (11) TMI 359 - AT - Service TaxNon-payment of Service Tax - Construction of complex service - allegations were made on the basis of the balance sheet and profit and loss account of the assessee - Held that:- The assessee’s stand that during the period in question they have provided exempted services does not stand considered by the Original Adjudicating Authority. If the assessee has actually provided exempted services no tax can be demanded in respect of the same. Setting aside of the demand on the exempted services is after verification of the entries made by the assessee, by the Adjudicating Authority. Revenue cannot be held to be aggrieved with the said order inasmuch as admittedly exempted services cannot be taxed and such as setting aside of the demand by Commissioner (Appeals) is subject to verification by the Original Authority. Appeal dismissed - decided against Revenue.
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