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2018 (4) TMI 1402 - AT - Service TaxPenalty - Non-discharge of service tax liability on amount received in advance - design and supply of plant, machinery - receipt of advance against the supply or goods or services - Held that: - the adjudicating authority as well as learned DR were correct in stating that the appellant being in the organized sector, should have discharged the service tax liability on receipt of the amount as an advance from RINL - penalty upheld - also interest on tax liability confirmed. Amount received as advance for agreement - liability of service tax - Held that: - It is seen from the agreement that the said agreement is for sale of goods back-to-back, that the scope of work indicated in agreement No.2 is for supply of various equipments, plant and machinery for wire rod mill No.2 - agreement No.2 is for supply of materials and cannot, by any stretch of imagination, be considered as an agreement for rendering services and the amount of advance received against this agreement, cannot become part of the value for demand of service tax liability - demand set aside. Appeal allowed in part.
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