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2017 (1) TMI 31 - AT - Service TaxMobilization advances - penalty - The appellants received advances from service recipient and adjusted such amount towards the payment that has to be received from service recipient - Held that: - The decision in the case of Thermax Instrumentation Ltd., Vs. CCE, Pune-I [2015 (12) TMI 1222 - CESTAT MUMBAI] relied upon by Ld. Counsel covers the issue in hand. The Tribunal in the said judgment held that the demand of service tax on advances received is unsustainable when asessee has paid service tax on the total value of services periodically deducting the same from the advances received - penalty not imposable - demand of interest upheld - appeal disposed off - decided partly in favor of appellant.
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