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2019 (11) TMI 561 - AT - Service TaxDemand of service tax - works contract service - reverse charge mechanism - demand of interest and penalty - HELD THAT:- The revenue could not establish the said service as ‘works contract service’ throughout the proceedings - the demand as also interest and penalty set aside related to confirmation of service tax on ‘works contract service’ under reverse charge mechanism from the appellant who is service receiver. The document produced before the Original Authority established that the said service was ‘repair and maintenance service’. The issue is no more res-integra and stands settled by this Tribunal’s decision in the case of SIEMENS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PONDICHERRY [2013 (2) TMI 609 - CESTAT CHENNAI] wherein it was held that if the adjustment of excess paid amount is denied then there will be twice payment of service tax for the same service. relying on the earlier decision of this Tribunal, the demand of ₹ 29,631/- along with interest and penalty is not sustainable. The issue of payment of interest of ₹ 247/- which has not been pressed by the appellant. Appeal allowed - decided in favor of appellant.
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