Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 1351 - CESTAT KOLKATANature of activity - manufacture or service? - duty paid on the C.R. coils received from Tata Steel - job-work - activity of cutting of H.R./C.R. Coils of iron or non-alloyed steel into sheets and slitting of sheets into strips - Central excise duty already paid - demand of service tax justified or not? - HELD THAT:- The Revenue having collected, without any demur or reservation, central excise duty on the subject H.R. coils during the material period and having not refunded the same to TRL, cannot now turn around and contend that TRL was liable to make payment of service tax on the ground that the job of slitting/cutting of H.R. coils amounted to providing business auxiliary services within the meaning of the Finance Act, 1994. In similar circumstances pertaining to demand of excise duty vis-à-vis service tax, in the case of K. R. Packaging Vs. Commissioner of C.Ex. & Service Tax [2017 (2) TMI 893 - CESTAT NEW DELHI], where it was held that In the instant case, the assessee-appellants had already paid the Service Tax under the bona fide belief and the half yearly returns were also being accepted by the Department as the assessee-appellants were having the registration for the Service Tax and the payment was made for this period. No double jeopardy can be applied in this case. Demand of service tax not justified - appeal dismissed - decided against Revenue.
|