2017 (6) TMI 1026

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.... Per: V. Padmanabhan The appeals is against order in appeal dated 04.06.2013 passed by the Commissioner (Appeals) Raipur. The appellant is a PSU engaged in the generation of electricity. They are also registered for provision of various services. The appellant entered into an agreement with Ms. Bharat Aluminum Company Limited (BALCO) for providing certain services at their Korba Aluminum Complex.....

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....Advocate as well as Sh. Sanjay Jain and Ms. Neha Garg, DR on behalf of Revenue. 3. The Ld. Advocate on behalf of the appellant submits that the service tax amount paid on 30.03.2005 for the period September 2004 to February 2005 is relating to the dispute regarding services rendered by the appellant to BALCO. Separate proceedings initiated for demand of service tax on that activity stand decided ....

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....y stands recovered by the appellant from Ms. BALCO and hence, is liable to be paid to the Government in terms of Provisions of Section 73A of the Finance Act, 1994. Consequently, interest would be payable under Section 73B, if not under Section 75. 5. Interest stand demanded in terms of Section 75 of the Finance Act, 1994, which provides for payment of interest at appropriate rates for delayed pa....

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....ability for payment of service stands set aside.                 We have gone through the final order dated 10.03.2017, wherein the service tax demand under BAS has been set aside in respect of services rendered to BALCO. The total amount of service tax paid by the appellant on 30.03.2017 is Rs. 1,26,41,442/-. If this amou....