Service Tax Recovery Case u/s 73A: Order Against Appellants Overturned Due to Lack of Evidence of Charges or Payment.

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....Recovery of service tax collected but not deposited the same to the exchequer - Section 73A of FA - there is a categorical certificate given by M/s PACL indicating that the appellants have not charged any service tax and have not paid any amount representing as service tax to the appellants - the impugned order cannot be sustained and is liable to be set aside. - AT....