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2014 (4) TMI 443 - AT - Service TaxDemand of service tax reimbursement collected by the appellant from the buyers of the commercial property - whether or not a person, who is not an assessee, can recover any amount from anyone as representing service tax. - Passing of service tax as paid by the contractors to the buyers of flats - Held that:- The Revenue cannot be allowed to receive service tax twice in respect of same construction activities, once from the contractor and the second time from the person who has collected the same. As such, we do not agree with the adjudicating authority that the appellant was required to deposit the service tax collected by him from his customers, once again in terms of provisions of section 73A, even though the same stand already deposited with the Revenue, through the contractors. Appellants have taken a categorical stand that the service tax received by them was to the tune of ₹ 3.24 crores approximately whereas the service tax paid from various contractors is to the tune of ₹ 3.48 crores. For the above proposition they have placed reliance on the Chartered Accountants certificate and has also placed various documentary evidence before the adjudicating authority - Revenue directed to verify facts - Matter remanded back - Decided in favour of assessee.
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