2018 (3) TMI 994

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..... t Shri Parasivamurthy, Deputy Commissioner (AR), For the Respondent Per: V. PADMANABHAN  The present appeal along with application for condonation of delay has been filed against the Order-in-Original No. CAL-EXCUS-000-COM-005-16-17 dated 11/04/2016. The appellant is engaged in the business of Construction of Building Complex and are paying service tax under the category of Commercial or .....

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..... lication for condonation of delay, we condone the delay. With the consent of both sides, we take up the appeal itself for decision. 4. It is submitted by the learned counsel for the appellant that the appellant received advances from various parties for carrying out construction work. However such construction did not take place since the orders were cancelled. Subsequently such advances were ret .....

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..... m various parties and the Department was of the view that service tax was required to be paid on such advances. However from the copies of the certificates placed on record, we note that the appellant has written off such advances and hence there will be no liability for payment of service tax. But since such certificates were procured only subsequent to the date of the impugned order, the appella .....

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