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    <title>2015 (10) TMI 2153 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal challenging a service tax demand on the entire receipts under security service. The appellant&#039;s argument that they paid service tax on actual receipt basis while figures in balance sheets were on accrual basis was rejected. The Tribunal found the appellant failed to provide evidence of paying service tax on actual proceeds received, lacked cooperation in reconciliation, and upheld the impugned order based on available facts due to the appellant&#039;s non-appearance for a personal hearing.</description>
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    <pubDate>Thu, 10 Sep 2015 00:00:00 +0530</pubDate>
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      <title>2015 (10) TMI 2153 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=266879</link>
      <description>The Tribunal dismissed the appeal challenging a service tax demand on the entire receipts under security service. The appellant&#039;s argument that they paid service tax on actual receipt basis while figures in balance sheets were on accrual basis was rejected. The Tribunal found the appellant failed to provide evidence of paying service tax on actual proceeds received, lacked cooperation in reconciliation, and upheld the impugned order based on available facts due to the appellant&#039;s non-appearance for a personal hearing.</description>
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      <pubDate>Thu, 10 Sep 2015 00:00:00 +0530</pubDate>
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