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2018 (2) TMI 1254

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..... ing this contention of the appellants and possible rework the tax liability - appeal allowed by way of remand. - ST/606/2009 - 43094/2017 - Dated:- 7-12-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. K. Nancy, Advocate - for the Appellant Shri K.P. Muralidharan, AC (AR) - for the Respondent ORDER Per: Bench M/s .....

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..... t, 1994 for the period October 2002 to July 2005. The appeal filed by the appellant was rejected by the Commissioner (Appeals) vide the impugned order dated 30.9.2009. Hence the appellants are before this forum. 2. Today, when the matter came up for hearing, ld. counsel Ms.K. Nancy submits that the basis of calculation of the tax liability is a notebook seized from the appellants containing det .....

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..... r this reason, she prays that the penalties may be set aside. 3. On the other hand, ld. AR Shri K.P. Muralidharan supports the impugned order. 4. Heard both sides and perused the records. 5. The appellants are not disputing the tax liability on the services provided by them. What is being contended is that tax has been demanded even on amounts shown in the notebook as due from customers. .....

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