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2015 (12) TMI 1319 - CESTAT CHENNAI

2015 (12) TMI 1319 - CESTAT CHENNAI - TMI - Waiver of pre deposit - Recovery of tax by way of pre deposit - Revenue neutrality - Held that:- The partnership firm M/s. SKB entered into contract with the land owner and execution of the constructionwork was entrusted to the company M/s. SKBDPL. Service tax law is very specific prescribing incidence of tax on the service provider who provides taxable services except the cases of reverse charge mechanism levy. Keeping the provisions of the enactment .....

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n the partnership firm M/s. Sri Krishna Builders (SKB) paid appropriate tax, there should not be liability in the hands of M/s. Shri Krishna Builders and Property Developers Pvt. Ltd., (SKBPDPL) because all Directors of are partners in the partnership firm. Her further submission is that there is revenue neutrality because of relationship between the parties as builders and contractee. Therefore, no recovery may be made at this stage by a direction for pre-deposits. 2. Revenue supports adjudicat .....

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