9911796707
TMI Blog2024 (11) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod [ 2024 (3) TMI 1282 - CESTAT BANGALORE] following the judgement of Tribunal in their own case allowed the appeal with consequential relief held that amount cannot be made liable to tax in the name of it being consideration for providing deemed service. Thus the impugned order is set aside and the appeal is allowed. - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR PULLELA NAGESWARA RAO, MEMBER (TECHNICAL) Smt. Purvi Asati with Smt. Anjana A, Advocate, for the Appellant Shri. Neeraj Kumar, Authorised Representative for the Respondent ORDER This appeal is filed against Order-in-Original No. 13- 14/2018 (PR. COMMR) dated 28.06.2018 passed by the Principal Commissioner of Central Tax, Bengaluru. 2. Briefly stated the facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Final Order No.20184/2024 dated 15.03.2024 following the judgement of Tribunal in their own case allowed the appeal with consequential relief. In the said Final Order No.20184/2024, the Tribunal in paragraphs 6 and 7 observed as follows: 6. We find that the issue is squarely covered by the judgement of the Principal Bench of this Tribunal in appellant s own case for Bhopal / Dehradun Unit. Referring to the earlier judgment of the Tribunal on the same issue, it is observed as follows: 7. We find that this issue is no more res integra. This Tribunal in the case of Steel Authority of India Ltd. (supra) has held as follows: 16. In this connection it would be appropriate to reproduce the relevant portions of the decision of the Tribunal in Sout ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read as a whole so as to gather the intention of the parties. The intention of the appellant and the parties was for supply of coal; for supply of goods; and for availing various types of services. The consideration contemplated under the agreements was for such supply of coal, materials or for availing various types of services. The intention of the parties certainly was not for flouting the terms of the agreement so that the penal clauses get attracted. The penal clauses are in the nature of providing a safeguard to the commercial interest of the appellant and it cannot, by any stretch of imagination, be said that recovering any sum by invoking the penalty clauses is the reason behind the execution of the contract for an agreed considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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