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2024 (5) TMI 377 - CESTAT CHENNAILevy of service tax on purported receipt of service charges - Erection, Commissioning and Installation Service - period from 01.04.2010 to 31.03.2011 - HELD THAT:- The appellant had not received the consideration for the services rendered to M/s. JSW Steels Ltd., for an amount of Rs.14,10,405/- as the Cheque was never encashed by the appellant. As no amount was received by the appellant, the liability of Service Tax cannot be fastened to them. The impugned order is set aside - appeal allowed.
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