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    <title>2014 (11) TMI 421 - KERALA HIGH COURT</title>
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    <description>Service tax liability was required to be re-quantified on the basis of actual recovery where the taxable value depended on amounts collected from clients, and the assessee&#039;s claim of non-recovery had to be verified before final adjustment of tax and penalty. Because the materials showed that liability was not extinguished and a substantial undisputed amount remained, recovery was kept in abeyance only on immediate payment of a substantial portion. The original authority was directed to complete the recalculation expeditiously after hearing the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=253104</link>
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