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M/s Hindustan Steelworks Construction Ltd. Versus CC & CE, Raipur

2016 (5) TMI 785 - CESTAT NEW DELHI

Demand of interest - Appellant contended that no interest is recoverable in such a situation where it did not receive the amount from SAIL as SAIL directly made the payments to the sub-contractors and the interest is chargeable with reference to the date of receipt of the payments. - Held that:- SAIL made some of the payments directly to the sub contractor as per the High Court’s order but such payments were made obviously on behalf of the appellant. It was for this reason that the sub-contr .....

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deemed to have received those payments and therefore was liable to pay interest in case service tax relating to such payments was paid later than the due date. - Decided against the appellant - Appeal No. ST/576/2009-CU(DB) with CO/259/2009 - Final Order No. 50069/2016 - Dated:- 1-1-2016 - MR. JUSTICE G. RAGHURAM, PRESIDENT AND MR. R.K. SINGH, MEMBER (TECHNICAL) For the Petitioner : Shri Rakesh Sinha, Advocate And Shri Pradeep Gupta, Advocate For the Respondent : Ms. Priyanka Goel, Advocate ORDE .....

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ated are, that the appellant entered into contracts with M/s Steel Authority of India (SAIL). It also entered into sub-contracts with certain sub-contractors to provide part of the services required to be provided as per its contracts with SAIL. In compliance of orders the Hon ble High Court, SAIL made payments to sub contractor directly. The appellant has contended that it timely paid service tax on the payments received by it from M/s Bhilai Steel Plant but there was delay in payment of servic .....

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L to the sub-contractors. 4. We have considered the contention of the appellant. It is evident that the services were rendered to SAIL as per the contracts entered into by the appellant with SAIL (Bhilai Steel plant). The appellant on its part entered into sub contracts with certain sub contractors which provided part of the services required to be rendered as per the appellant s contracts with SAIL. Thus as far as the rendition of service to SAIL was concerned it was the responsibility of the a .....

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