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TMI Blog2024 (12) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... RAJU, MEMBER (TECHNICAL) Shri S Suriyanarayanan, Advocate appeared for the Appellant-Assessee Shri Rajesh Nathan, Assistant Commissioner(AR) appeared for the Respondent-Revenue ORDER This appeal is directed against Order-In-Original No.SUR-EXCUS-000-COM-044-18-19 dated 27.03.2019 whereby, the Adjudicating Authority has confirmed the service tax demand upon the appellant on SBM hiring ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the contract with OPAL which was amended with retrospectively and the appellant admittedly did not receive any consideration for these so called services. For this reason also no service tax demand can be made. He placed reliance on the following judgments:- * M/S. ATC TIRES PRIVATE LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE, MADURAI-2023 (8) TMI 659 CESTAT CHENNAI. * M/S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sportation of naphtha to OPAL SEZ unit at Dahej. In this case following facts are undisputed:- I. That the naphtha was supplied to OPAL SEZ unit through marine route due to delay in commissioning of dedicated pipeline from ONGCL, Hazira to OPAL, Dahej. II. That though invoices were raised by ONGCL Hazira on OPAL initially, the invoices were reversed subsequently as contract with OPAL was amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough the appellant have issued the invoices initially but the same were reversed subsequently, as contract with OPAL was amended retrospectively and consequently, the appellant did not receive any consideration for these so called services. In this position, as per the retrospective amendment in the contract, no consideration exist, therefore in absence of any consideration the service tax demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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