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M/s Ozone Projects Pvt Ltd Versus Commissioner of Service Tax, Chennai

2015 (12) TMI 1220 - CESTAT CHENNAI

Waiver of pre deposit - CENVAT Credit - reverse charge mechanism - technical consultancy service received from abroad - Held that:- Examining the taxability and non-taxability, it transpires that the advance returned not being taxable, for the time b .....

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m applicable in respect of demand of ₹ 34,292/- is concerned, that is good demand for recovery at present. Similarly, the CENVAT credit wrongly availed appears to be a credible ground for Revenue for recovery at this stage. Thirdly, the interes .....

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gh, Member (T) For the Appellant : Mr S Sankaravadivelu, Adv For the Respondent : Mr K P Muralidharan, AC (AR) ORDER Per D N Panda Learned counsel submits that certain charges were collected towards utility service and that was paid to the authoritie .....

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chnical consultancy service received from abroad. For the time being, the appellant shall not raise dispute which can be elaborately be heard in the course of regular hearing. Thirdly, the demand of ₹ 6,76,416/- relates to CENVAT credit. The de .....

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he customers were returned back. Therefore, that is not an enforceable demand at all. 2. The demand of ₹ 23,31,736/- is relating to interest for the delay in filing the return for which the appellant shall contest in the course of appeal hearin .....

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sed. 3. As against the demand aforesaid, there is an amount of ₹ 24,931/- paid that is appropriated. 4. Revenue supports the adjudication and prays for interim order for recovery. 5. Heard both sides and perused the records. 6. Examining the ta .....

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