2013 (12) TMI 963

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Since the amount has been written off, it would not amount to receipt of any payment to the appellant, on which, the Service Tax liability, prima facie, would arise - Following decision of Sify Technologies Ltd. v. CCE Chennai [2010 (11) TMI 232 - CESTAT, CHENNAI] - Stay granted. - ST/596/2011 - Stay Order No. S/381/2012-WZB/AHD - Dated:- 6-3-2012 - Shri M.V. Ravindran and B.S.V. Murthy, JJ. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ltd. v. CCE Chennai - 2011 (21) S.T.R. 252 (Tri.-Chennai), wherein it has been held that any amount which has been written off prior to 10-5-2008 will not fall under the category of an amount receivable and that also in respect of associate enterprises transactions. It is his submission that there is no dispute that the demand of Service Tax on the ground that there was writing off an amount of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X