Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 599 - CESTAT NEW DELHICenvat Credit - Cargo Handling Services - whether the amount of service tax collected by the appellant from their customers is required to be deposited with the department in terms of provisions of section 73A of Finance Act, 1994 on the ground that the appellant was not required to pay service tax, which they have paid by using the Cenvat credit. Held that:- By reversing the amount of 8 percent, the assessee has paid that amount to the Revenue. Though such amount was strictly not excise duty but the recovery of the said 8 per cent from the buyers cannot be held to be again deposited with the Revenue u/s 11D. appellant have already paid service tax from their Modvat credit, the deposit of the service tax collected from the buyers would amount to double payment. proceedings are for confirmation of demand in terms of section 73A of the Finance Act which relates to the tax collected by an assessee from the buyers, which is not required to be collected. However, the appellant having already paid such collected amount to the Revenue they cannot be made to deposit the same again with the Revenue - Impugned order of CIT(A) is set aside and the appeal allowed with consequential relief to the appellant.
|