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2021 (9) TMI 1127 - AT - Service TaxDemand of service tax - Valuation - Failure to include TDS amounts in the assessable value - HELD THAT:- From examination of invoices submitted by the appellant it is observed that factually the observations of the original adjudicating authority are correct. The Revenue has not been able to establish any amount whatsoever has been deducted by service recipient and deposited with the Income Tax Authorities. There are no merit in this impugned order - appeal allowed - decided in favor of appellant.
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