2010 (6) TMI 334

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..... the assessees were aware of their liability to tax is not relevant for deciding the issue for the reason that in agreement during the relevant period there is no clause relating to the liability to pay service tax and for the first time, in the agreement with BSNL for the period 2004-06, there was a clause pertaining to payment of service tax - Held that: - burden of establishing that the assesse .....

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..... egal plea which can be raised even at the subsequent stage. The agreement entered into between the assessees and BSNL, relied upon by the Revenue to hold that the assessees were aware of their liability to tax is not relevant for deciding the issue for the reason that in agreement during the relevant period there is no clause relating to the liability to pay service tax and for the first time, in .....

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