2019 (5) TMI 228

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....DC (AR) For Respondent: Shri V. Ravindran, Advocate ORDER Per Madhu Mohan Damodhar 1.1 The facts of the case are that the assessees were providing certain taxable services to M/s. Neyveli Lignite Corporation (NLC in short). The department took the view that the assessee had not discharged service tax liability on the taxable services rendered by them and hence evaded such liability. A ....

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....services during the impugned period. Hence, for these reasons the demand proposed in the notice was not confirmed, however, an amount of Rs. 4,29,107/- paid up by the assessee was confirmed. Hence, the appeal by the department. 1.2. The assessee has also filed cross-objection in appeal ST/CROSS/41648/2013 against the confirmation of Rs. 4,29,107/- in the impugned order on the grounds that when ....

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....thout giving raison de'tre for demanding service tax on the various activities "deduced" by department to have been provided by the assessee is not just and fair. 4. Hear both sides. 5.1 We are unable to find any infirmity in that part of the order of the Commissioner (Appeals) holding that the SCN per se is not maintainable. The lower appellate authority has analysed the issue in a proper m....

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....espondent is liable to be set aside. However, interest being compensatory in nature for the financial accommodation enjoyed by the appellant, is payable on the above amount." 5.2. We also find that the Tribunal's earlier decision in a batch of cases in CCE & ST, Pondicherry Vs. C.Vadivelu and Others, (supra) relied upon by the Ld. Advocate is also applicable on all fours to the present dispute.....