2017 (5) TMI 1142

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....A., for appellant Shri V.R. Reddy, Asst. Commr (AR), for respondent ORDER Per: M.V. Ravindran This appeal is directed against order-in-appeal No.AV(175)120/2012 dated 09.10.2012. 2. Brief facts that arise for consideration is appellant herein are registered with the service tax department and they received various services provided by persons situated outside India. The services whi....

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....y the appellant. The show-cause notice was contested on merits on the ground that the service tax liability under Section 66A is already discharged on the amount of consideration paid by them to the service providers situated abroad. The adjudicating authority confirmed the demand along with interest and also imposed penalties. The first appellate authority, on appeal, also upheld the order-in-ori....

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....ench has held in favour of the appellant therein on an identical set of facts. It is also his submission that the entire exercise is revenue neutral as any amount paid by them as service tax, CENVAT credit will be available to them as they are manufacturers of the final products. 4. Learned D.R. reiterates the findings of the lower authorities. 5. On careful consideration of the submissions ....

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....ax Department is to be included as gross value for discharge of service tax or otherwise. 5.2 We find that learned Counsel was correct in bringing to our notice that identical issue came up before this very Bench in the case of Magarpatta Township Development and Construction Co. Ltd. (supra). We have recorded the facts in paragraph No.2 and in paragraph 7 onwards, after reproducing the provisi....