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2019 (5) TMI 158 - AT - Service TaxValuation - Payment of Service Tax on net amount received by the appellant - violation of Section 67(1) of the Finance Act, 1994 that contemplates payment of Service Tax on gross amount charged for the taxable service - HELD THAT:- Certain amount was paid to M/s ASMACS from such collection towards the service rendered by it and basing on the computer generated copies obtained from M/s ASMACS, appellant was asked to produce cash register, balance sheet etc. The said amount paid to M/s ASMACS also included component of Service Tax which M/s ASMACS paid and that had gone to the credit of appellant but due to erroneous filing of ST-3 return, they failed to put the CENVAT credit in the appropriate column for which demand was raised where as duty was not payable as it was a technical error. From para 22.5 (v) as well as show-cause notice, It is found that no invoice/bill was raised against such collection from the candidates and therefore the amount shown in the balance sheet was taken by the respondent-department as the gross value. Therefore, there is no evidence on record to substantiate that the entire bill is raised by the appellant except figure mentioned in the balance sheet. Service Tax was paid by the appellant and M/s ASMACS separately on the gross amount collected and distributed between them and imposing duty liability on the appellant, on the ground that it had paid the same alone on the net amount would amount to double taxation, which no law of the land had ever approved of. Appeal allowed - decided in favor of appellant.
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