2019 (8) TMI 489

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..... y the appellant and the said amount is shown in the books of account as receivable. The receivable amount till not received cannot be treated as consideration particularly when such amount is not receivable on account of issue of any invoice - Appeal allowed - decided in favor of appellant. - APPEAL No. ST/70068/2018-CU[DB] - FINAL ORDER NO.-70721/2019 - Dated:- 6-3-2019 - Mrs. Archana .....

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..... d M/s Friend Land Developers. In each case there was a tripartite agreement between the flat owners, the builder and the appellant where some amount was collected by the builder as security deposit towards maintenance repairs of the building which was in the custody of the builder and the same was received from flat owners and the said amount was interest free. The agreement was that whenever th .....

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..... khs. The issue was contested by the appellant and ultimately proceedings were culminated into filing of this appeal. The Original Authority confirmed the demand and imposed equal penalty. The learned Commissioner (Appeals) through impugned order did not interfere with the same. We note that it emerges through proceedings that the amount on which service tax is confirmed is such amount which has no .....

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