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2015 (10) TMI 2153 - CESTAT NEW DELHI

2015 (10) TMI 2153 - CESTAT NEW DELHI - TMI - Demand of service tax - Appellant contends that it has paid the service tax on the actual receipt and duly submitted reconciliation statement with minor variations - Held That:- appellant did not submit any evidence to show that it had actually paid service tax on the proceeds actually received by them and that the receipt shown in the balance sheet did not represent the actual realisation. - The act of non-furnishing of information by the appellant .....

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est and penalties on the ground that the appellant had not discharged the service tax liability on the entire receipts under security service. When the case was called for hearing today there was no representation on behalf of the appellant. It is seen that the notice of hearing was duly sent to the address recorded in the appeal under registered A.D. and has been received back with the postal remark for redirection addressee moved. In these circumstances, we proceed to decide the appeal on meri .....

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