2018 (3) TMI 994

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....rvathi, Advocate, For the Appellant 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 t....

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.... 3. For the reasons mentioned in the application 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 c....

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....f is that the appellant has received advances from 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 subseque....