2010 (7) TMI 246

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.... 1. The appellants herein contest the demand of service tax of Rs. 59,183 on the ground that the realised amount on which tax has been levied was not as adopted by the department but much less, as seen from the fact that the amounts were 'receivables', as recorded in the balance sheet. They submit that the tax liability has already been discharged by them and that no additional tax demand should ....