Service tax calculation must be consistent; selecting the highest turnover from various sources is irrational and unfair.

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....Determination of taxable turnover - The highest amount, among all these three sources in each year had taken on year-wise taxable value for determining demand of tax - service tax cannot be levied in such manner, on the basis of pick and choose method of the documents, which is totally inconsistent, misconceived and irrational - AT....