2019 (9) TMI 1088

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..... submits that the service tax was payable on the amount received and not receivable. Since no amount was received, service tax was not paid - The lower adjudication authorities accepted this argument and did not entertain the demand of the appellant. Application dismissed. - CEXA No. 112 of 2018, GA No. 3543 of 2018 - - - Dated:- 9-9-2019 - The Hon'ble Justice I. P. Mukerji And The .....

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..... was payable by Haldia refinery, a unit of the assessee. Haldia refinery did not pay Indian Oil Corporation and hence Indian Oil Corporation could not remit the service tax to the appellant authority. Mr. Chakraborty, learned senior counsel appearing for the respondent submits that the service tax was payable on the amount received and not receivable. Since no amount was received, s .....

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