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2015 (12) TMI 1220 - CESTAT CHENNAI

2015 (12) TMI 1220 - CESTAT CHENNAI - TMI - 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 being the interest demand may not be enforceable. Similarly, utility service charges received being payable to the respective authorities providing such service, there may not be enforceable demand for the t .....

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-10-2015 - D N Panda, Member (J) And R K Singh, 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 authorities providing that service. Therefore, for no service provided by the appellant, service tax demand of ₹ 1,06,02,997/- is not realizable from the appellant. The service tax demand of ₹ 34,292/- re .....

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x demanded since the advance received from the 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 hearing and for the time being this is an enforceable demand by Revenue. Demand of ₹ 24,931/- was raised towards interest for wrongly availing CENVAT credit which is pertaining to CENVAT credit issue on whi .....

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