M/s STATE BANK OF INDIA Versus COMMISSIONER OF CENTRAL EXCISE - Service Tax - CESTAT CHENNAI - Tri - Demand of service tax - Banking and Financial Services - Held that - appellant has now placed the Chartered Accountant s certificate showing that there is excess payment of service tax of Rs. 23.77 lakhs for the year 2007-08. In our considered view, the appellant should be given an opportunity to demonstrate payments before the original authority in respect of the excess payment as stated in the ................................... Service Tax - Case Laws
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