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2017 (1) TMI 31 - CESTAT HYDERABAD

2017 (1) TMI 31 - CESTAT HYDERABAD - TMI - 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 Ltd., Vs. CCE, Pune-I [2015 (12) TMI 1222 - CESTAT MUMBAI] relied upon by Ld. Counsel covers the issue in hand. The Tribunal in the said judgment held that the demand of service tax on advances received is un .....

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iled by the appellant challenging the confirmation 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 the appellants had received mobilization advances. The department entertained the view that the appellants are liable to pay service tax on such advances received by them. The appellants received advances from .....

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er due process of law, the original authority 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 appellant, the Ld. Counsel Sh. G. Natrajan submitted that the appellants are not liable to pay interest from the date of receiving the advances for the reason that the said amount is only mobilization advances .....

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