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2023 (6) TMI 1156 - AT - Service TaxLevy of service tax - Arrangement Fee - Facility Agent Fee - Processing Fee - Facility Fee - Arrangement Fee - appellant is engaged in generation of electricity at various plants located at West Bengal - requirement to issue SCN. Arrangement Fee - Facility Agent Fee - HELD THAT:- The demand pertain to the period prior to 18.04.2006 and as per CBEC Circular F.No.276/8/2009-CX8A dated 26th September, 2011, it has been clarified the service tax liability on any taxable service provided by a non-resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.04.2006, i.e. the date of enactment of Section 66A of the Finance Act, 1994. The Board has accepted this position. Accordingly, the instruction F.No.275/7/2010-CX8A dated 30.06.2010 stands rescinded - thus, the appellant is not liable to pay service tax for the demand. Processing Fee - Facility Fee of USD 15 million- Arrangement Fee - HELD THAT:- The appellant has already been paid service tax along with interest. Therefore, the demand against the appellant is not sustainable. Facility Fee of USD 50 million - HELD THAT:- The demand has already been dropped by the Adjudicating Authority, accordingly, the same is not in dispute. Requirement to issue SCN - HELD THAT:- As the appellant has already been paid service tax along with interest, the show-cause notice was not required to be issued to the appellant. The show-cause notice issued to the appellant is bad in law. Accordingly, the impugned proceedings against the appellant are not sustainable, hence, the same are set aside - Appeal allowed.
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