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2018 (10) TMI 1007 - AT - Service TaxShort payment of service tax - Management Consultant Services - Demand of service tax of ₹ 23,44,07,478/- no service provider and service receiver relationship - Held that:- The contribution received from non-governmental agencies was not in respect of any specific service rendered to the organization from whom the money was received and the money received had no relation with the number of people to be recruited by such organization - there is no service provider and service receiver relationship between the appellant and the organizations from whom contribution of ₹ 2.31 crore (approximate) was received by the appellant - the demand of service tax of ₹ 23,44,07,478/- alongwith interest and equal penalty set aside. Demand of Service Tax of ₹ 30,21,221/- - consideration received for rendering services to SEZ Units - Section 51 of SEZ Act, 2005 - Held that:- In view of Section 51 of SEZ Act, 2005 the provisions of SEZ Act have affect not withstanding anything inconsistent therewith contained in any other law for the time being in force - as per clause (e) of Sub-section (1) to of Section 26 of SEZ Act, 2005, every developer and entrepreneur is entitled to exemption from service tax under Chapter V of Finance Act, 1994 on taxable services provided to developer or units to carry on the authorized operations in Special Economic Zone - demand of ₹ 30 lakhs (approximate) is not sustainable. Demand of Service Tax of ₹ 5,61,455/- - on the basis of difference in the income reflected in balance sheet with that reflected in ST-3 returns, the said amount of ₹ 54,51,017/- was treated as consideration without identifying whether the same was received for rendering any service - Held that:- Through the Final Order passed by this Tribunal in the case of Shubham Electricals [2015 (6) TMI 786 - CESTAT NEW DELHI]. This Tribunal in Para-11 of the said order has observed as follows: “Neither the show cause notice dated 21/10/2011 nor the impugned adjudication order dated 18/01/2013 record any assertion/conclusion whatsoever as to which particular or specific taxable services the appellant had provided. In the absence of an allegation of having provided a specific taxable service in the show cause notice and in view of the failure in the adjudication order as well, neither the show cause notice nor the consequent adjudication order could be sustained - demand do not sustain. Demand of Service Tax of ₹ 3,30,011/- - appellant had rendered service to International Financial Corporation - Held that:- The issue of leviability of service tax on services rendered to International Financial Corporation is no more res integra - service tax is not leviable on services rendered to International Financial Corporation - demand set aside. Appeal allowed - decided in favor of appellant.
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