2018 (8) TMI 1460 - AT - Service Tax

Cum tax benefit - demand of service tax liability from the gross amount - Held that - Very same issue was contested on merits in M/S UNITECH POWER TRANSMISSION LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, VISAKHAPATNAM - I 2018 (5) TMI 1130 - CESTAT HYDERABAD , where the Bench relying upon the retrospective amendment by Notification No. 45/2010- ST set aside the Order-in-Original in toto and allowed their appeal. Since the entire Order-in-Original is set aside on merits, the appeal filed by the Revenue needs to be rejected - appeal dismissed - decided against appellant.

Summary

The appellate tribunal rejected the Revenue's appeal against Order-in-Original No. 05/2009 due to a previous order setting it aside on merits. The appeal was rejected based on the retrospective amendment by Notification No. 45/2010-ST.