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2019 (4) TMI 1082 - CESTAT KOLKATARefund of tax already paid by them alongwith interest - actual amount payable by them was paid much before the issuance of SCN - period 2003-04, 2004-05 - HELD THAT:- The appellant assessee has submitted a CA certificate which certifies that the appellant had not repatriated any foreign currency out of India during the relevant period. Accordingly, there is no liability on the part of the appellant assessee and therefore set aside the same. Export of Services - period 2005-06, 2006-07 - HELD THAT:- As far as the order of the Ld. Commissioner is concerned, the relief has been allowed on the basis of the documents produced such as CA certificate along with Bank Statement, Copies of telegraphic transfer credit advices and corresponding certificates of foreign inward remittances - there is no infirmity in the order of the Ld. Commissioner and therefore the appeal filed by the Revenue is rejected to that extent. Advances - HELD THAT:- The appellant assessee submitted a CA certificate certifying that they had paid tax on such advance after completion of service. Thus the appellant assessee cannot be held liable to pay tax on such advances as the same would result in double payment of tax - demand set aside. Cum tax benefit - HELD THAT:- The appellant assessee has not collected service tax and where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged - decided against Revenue. Appeal dismissed - decided against Revenue.
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