2017 (1) TMI 548

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....e respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No. 53 to 54STC-1/SKS/11-12 dated 29/01/2012 passed by the Commissioner of Service Tax, Mumbai. 2.  Heard both the sides and perused the records. 3. The issue involved in this case is regarding demand of service tax liability on the appellant under reverse-charge mechanism as provided under Section 66A of t....

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....s revenue neutral situation in this case the entire demand needs to be set aside. 5. Learned Departmental Representative on the other hand, would submit that the question of revenue neutrality was not raised before the adjudicating authority and has been raised before this Tribunal for the first time. Hence it should not be entertained. It is also the submission that the appellant has many units ....