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M/s. Icomm Tele Ltd. Versus CCE, Hyderabad - III

2017 (1) TMI 31 - CESTAT HYDERABAD

Mobilization advances - penalty - The appellants received advances from service recipient and adjusted such amount towards the payment that has to be received from service recipient - Held that: - The decision in the case of Thermax Instrumentation L .....

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ax on the total value of services periodically deducting the same from the advances received - penalty not imposable - demand of interest upheld - appeal disposed off - decided partly in favor of appellant. - ST/22660/2014 - Final Order No. A/31208/2 .....

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rmation of demand under Section 75 and imposition of penalty under Sections 76, 77 and 78 of the Finance Act, 1994. 2. Brief facts are that during the course of verification of the accounts for the period from 07/2009 to 01/2011, it was found that th .....

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towards the payment that has to be received from service recipient. Though the appellants had discharged the service tax on that part of amount, which were received towards payment of consideration for the services provided, the demand was raised by .....

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ty confirmed the demand of interest and imposed equal amount of penalty, besides the penalties imposed under the Section 77. The appellants filed appeal before the Commissioner (Appeals) who upheld the same. Hence this appeal. 3. On behalf of the app .....

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to the service recepient who has advanced the amount. The appellant had also furnished bank guarantee as security when the advances were received which establishes that the amounts are mobilization advances and not charges for services provided. Lat .....

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re not liable to pay interest from the date of receiving the mobilization advances. He also produced the copy of balance sheet for the relevant period to content that the said advances were shown in the balance sheet as liabilities. 4. On behalf of t .....

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interest thereon and also penalties. 5. I have heard both sides. The Ld. Counsel appearing for the appellant contended that the appellant is confining the prayer in this appeal to the penalty imposed. The decision in the case of Thermax Instrumentati .....

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