Partnership Firm Cleared of Service Tax Evasion: No Liability as Tax Already Deposited Despite Challan Name Discrepancy.

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....Short payment of service tax on works contract service - challans were not in the name of the assessee- appellant - As the partnership firm has no service tax liability and the service tax amount in terms of the show cause notice was already deposited with the Government exchequer, it was not a case of tax evasion. - AT....