2022 (5) TMI 202

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....enior Standing Counsel. Respondent Through: Mr. Karan Sachdev, Mr. Yogendra Aldak, Ms. Avisha Khatri and Mr. Kunal Kapoor, Advocates. O R D E R [Physical court hearing/ hybrid hearing (as per request)] 1. This appeal is directed against the order dated 11.08.2021 passed by Customs Excise and Service Tax Appellate Tribunal [in short 'the Tribunal'.] 2. Briefly, the record shows that ....

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....at the collection of tax was unwarranted as, during the relevant period, no tax was leviable on the service rendered by the respondent to the flat buyers. 4.1. It was, therefore, argued that the entire tax i.e., Rs. 5,30,67,272/- should have been deposited with the appellant, in cash. 4.2. In support of this plea, the appellant appears to have drawn the Tribunal's attention to Section 73A of....