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TMI Blog2018 (3) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Chennai North Commissionerate consequent upon the introduction of GST and the resultant change in the jurisdiction. 2. After hearing both sides, we allow the miscellaneous application for change of cause title and direct the Department to amend the cause title of the respondent as "The Commissioner of GST & Central Excise, Chennai North Commissionerate, Chennai. 3. The issue arising in these appeals being the same, the same were heard together and are disposed by this common order. 4. The appellants namely M/s. State Industries Promotion Corporation of Tamilnadu Ltd. (SIPCOT) is a corporation formed with the objective of aiding the speedy development of medium and large scale industries in Tamilnadu by forming industrial complex. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... troduced vide Finance Bill 2017. 6. The ld. Commissioner Ms. P. Hemavathi reiterated the findings in the impugned order. 7. Heard both sides. 8. The foremost contention put forward by the ld. consultant appearing for the appellant is that the demand is unsustainable pursuant to the amendment by which section 104 has been inserted in the Finance Act, 1994. The said Section reads as under:- "SECTION 104. (1) Notwithstanding anything contained in section 66, as it stood prior to the 1st day of July, 2012, or in section 66B, no service tax, leviable on one time upfront amount(premium, salami, cost, price, development charge or by whatever name called) in respect of taxable services provided or agreed to be provided by a State Government ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 ST/40956/2015-DB 4 141/2014/ 21.05.2014 Apr 12 to June 12 17-2014-15 3,99,60,962 ST/40953/2015-DB 5 36/2014/ 12.11.2014 July 2012 to Sept 2013 C.No.IV/9/504/ 2014-STC Adj. Dt. 11.1.2016 82-2015-16 58,60,68,794 ST/40653/2016-DB 6 98/2015/ 18.01.2015 Oct 2013 to Sep 2014 83-2015-16 28,54,98,668 ST/40654/2016-DB OCTOBER 2005 to MARCH 2012 (Sl. Nos. 1, 2 & 3) 1 Maintenance Charges (i) Own Assets (ii) Reimbursement of expenditure 2 Site Formation Service (i) Developing its own assets (ii) Land - as is where is condition (iii) Development Charges - Common infrastructures 3 Business Support Service Water Charges- actual consumption basis -No Service 4 Renting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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