2019 (5) TMI 664

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..... appellant. Moreover, the invoices in question are in the nature of Performa Invoices issued by the appellant and no service tax is payable on Performa invoices. No service tax is payable by the appellant for the invoices in question - demand set aside - penalty set aside - appeal allowed - decided in favor of appellant. - APPEAL NO. ST/60427/2018-ST[SM] - FINAL ORDER NO. 60146/2019 - Dated:- .....

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..... of properties approach the appellant for the said activity, the appellant raises invoices for providing the said services. In the case, where the service has been availed or activity has taken place, the appellant is paying service tax. In case, where the owner of the property does not opt for any service to be provided by the appellant, the appellant is not paying the service tax. The Revenue ha .....

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..... appellant and no service tax is payable on Performa invoices, therefore, I hold that no service tax is payable by the appellant for the invoices in question. In these circumstances, the demand raised against the appellant is set aside. Consequently, no penalty is imposable on the appellant. 5. In these terms, I set aside the impugned order and allow the appeal with consequential r .....

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