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TMI Blog2017 (7) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ity has not been discharged by service provider - Once it is accepted that service tax liability has been discharged by service providers, the rectifiable error of non mentioning of service tax registration needs to be condoned - appeal allowed - decided in favor of appellant. - Appeal No. ST/20740/2014 - FINAL ORDER No. 30736/2017 - Dated:- 31-5-2017 - Mr. M.V. Ravindran, Member(Judicial) Shri R. Parthasarathy, Advocate for the Appellant Shri Arun Kumar, Dy. Commissioner/AR for the Respondent ORDER [ Order Per : Mr. M.V. Ravindran] 1. This appeal is directed against Order-in-original No. 36/2013/S.Tax, dt. 28.11.2013. 2. Heard both sides and perused records. 3. The issue that falls for consideration in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 184 C F Diamond Enterprises 489 to 497 Invoices do not contain Service Tax registration number 36,905.70 .do. Raju s cleaning house 481 to 488 and 498 to 507 Invoices do not contain Service Tax registration number 351896 Advertising Artisan Advertising 479 to 480 Invoices do not contain PAN based service tax registration number 22940 Financial Charges HDFC Bank 177 and 178 Invoices not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ₹ 1,02,830/-, it is the departments contention that the said documents do not contain the name of ISD or the factory, but are in the name of MCL Chennai. In such a case, distribution of credit on the basis of a document which is not in their name, is irregular on the part of ISD. The ISD argued that the HDFC renders various services in the name of MCL Chennai and they have taken that credit amount and passed on the same to the factory and as such the credit is relatable to the factory. This argument of remote relevance appears to be quite baseless and against the statutory provisions which say that ISD is the one which receives invoices, whereas, in the case it is MCL, Chennai who received the invoices and not the ISD i.e. MCL, Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be condoned. In my view, the ratio as laid by various decisions of the Tribunals are in favour of the appellants. As regards denial of service tax paid by HDFC, Ld. Counsel brings to my notice, the Board Circular No. 97/8/2007, dated 23.8.2007, wherein in para 5.3, the CBEC has clarified as under: For service providers providing banking other financial services, certain relaxations are available. For such service providers, the invoice need not be serially numbered. They are also exempted from mentioning the address of the service receiver. Similar dispensation is available for input service distributors of such type of service providers. 6. The above clarification also helps the assessee appellant in this case. 7. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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