TaxTMI 
TaxTMI 
2021 (6) TMI 1036
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....ted that the company M/s.T.V. Sundaram Iyengar & Sons Private Ltd. is situated at Madurai (appellant in Appeal ST/40342/2021) and this company was taken over by M/s.TVS Supply Chain Solutions Ltd., Chennai. The Company M/s.TV Sundaram Iyengar & Sons Private Ltd. had procured services from the service provider for which they paid service tax as per the invoices raised by the service provider. Later when this company was taken over by M/s.TVS Supply Chain Solutions Ltd., the said service provider insisted on paying GST for which GST invoices were raised against the appellant. The provision of services started prior to introduction of GST and was completed after the coming into force of GST law. The appellant in order to satisfy the customer o....
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....s in the impugned orders passed in respect of all these appeals. 4. Heard both sides. 5. Ld. Counsel for appellant is seeking for a remand for the reason that the disputes relating to the tax paid on the very same service are pending before different jurisdictional authorities. From the submissions made by the Ld. Counsel as well as from records, it is seen that though tax paid is in the nature of service tax and GST, it is paid on the very same service. If the matter is adjudicated by a common authority, such authority would be able to look into all aspects and give a correct decision in the matter. Further, though they had sent a representation dt. 19.11.2019 to the Principal Chief Commissioner to provide clarity as to which jurisdictio....
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....to resolve the issue and has remanded the matter to be kept pending till the appeals pending before CESTAT are decided. His discussion reads as under : "13. I have gone through grounds of appeal and records available before me, the submissions and various statutes related to this appeal. The facts and Acts/Rules presented before me are only with reference to the Finance Act, 1994 and relevant Central Act / Rules related to service tax refunds. The similar refunds filed by the transferee, TVSLSL, of the business of the Appellant [the transferor] were rejected by the orders of Commissioner (Appeals), Chennai as given below: TABLE : 1 OIA passed by CCE (A-1) Chennai GST Date CESTAT appeal reference against the OIA Amount in Rs. OIA....