Service Tax Evasion Case: No Extra Tax on Duplicate Invoices if Original Exists in Computer System; Demand Dismissed.
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....Evasion of service tax - When original invoice is available in computer and not duplicate copy, then no addition can be made on the basis of extra printed copy - we find no justification to demand the Service Tax on the basis of so called parallel/duplicate invoices and the same is hereby set aside.....


TaxTMI