9911796707
TMI Blog2017 (10) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... 17/STB - Dated:- 12-9-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri A. B. Kulgod, AC (AR) for the appellant None for the respondent ORDER Per: Raju Revenue is in appeal against dropping of demand against Mahindra Water Utilities Ltd. 2. Ld. AR for the revenue argued that the respondents are a joint venture of Maharashtra Infrastructure Development Ltd. (MIDL) and United Utilities International Ltd., UK (UUIL). The respondent entered into an agreement with UUIL in respect of services provided by the respondent to New Tirupur Area Development Corporation Ltd. (NTADCL). They entered into an agreement with NTADCL to provide operation and maintenance service. The respondent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the STR read with Section 66A of the FA-94; and (5) The extended period of limitation invoked in the show-cause notice is applicable or otherwise. 5. Ld. Counsel for the respondent argued that the service received from UUIL are in the nature of sub-contractor service. She further argued that prior to 18.04.2006 no service tax can be demanded on reverse charge basis. She further argued that the circular which prescribed that service tax can be demanded from sub-contractor was rescinded by circular dated 23.08.2007. She argued that for the period up to 23.08.2007 no demand can be made and after 23.08.2007 the demand of ₹ 3090/- can survive in respect of ₹ 25000/- on 13.03.2008 as can be seen from the annexure 1 to show- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not merely by showing the availability of an alternate scheme; (b) Where the scheme opted for by the assessee is found to have been misused (in contradistinction to mere deviation or failure to observe all the conditions) the existence of an alternate scheme would not be an acceptable defence; (c) With particular reference to Modvat scheme (which has occasioned this reference) it has to be shown that the Revenue neutral situation comes about in relation to the credit available to the assessee himself and not by way of availability of credit to the buyer of the assessee's manufactured goods; (d) We express our opinion in favour of the view taken in the case of M/s. International Auto Products (P) Ltd. (supra) and end ..... X X X X Extracts X X X X X X X X Extracts X X X X
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