AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2024 (12) TMI 1364
X X X X Extracts X X X X
X X X X Extracts X X X X
....;MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri S Suriyanarayanan, Advocate appeared for the Appellant-Assessee Shri Rajesh Nathan, Assistant Commissioner(AR) appeared for the Respondent-Revenue ORDER This appeal is directed against Order-In-Original No.SUR-EXCUS-000-COM-044-18-19 dated 27.03.2019 whereby, the Adjudicating Authority has confirmed the service tax de....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the invoices but the same were reversed as per the contract with OPAL which was amended with retrospectively and the appellant admittedly did not receive any consideration for these so called services. For this reason also no service tax demand can be made. He placed reliance on the following judgments:- • M/S. ATC TIRES PRIVATE LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCIS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oading charges, GMB shipping fee in respect of user of Reliance SBM at Hazira for transportation of naphtha to OPAL SEZ unit at Dahej. In this case following facts are undisputed:- I. That the naphtha was supplied to OPAL SEZ unit through marine route due to delay in commissioning of dedicated pipeline from ONGCL, Hazira to OPAL, Dahej. II. That though invoices were raised by ONG....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s already suffered the service tax is demanded twice on the same service which is not permissible. Thirdly, though the appellant have issued the invoices initially but the same were reversed subsequently, as contract with OPAL was amended retrospectively and consequently, the appellant did not receive any consideration for these so called services. In this position, as per the retrospective amendm....