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2019 (11) TMI 564 - AT - Service TaxRecovery of the service tax amount collected from the customer - Invocation of Section 73A of the Finance Act, 1994 - recovery sought on the ground that the appellant had claimed the benefit of N/N. 24/2007-ST dated 22.05.2007 and the benefit of the said notification was availed by the appellant, was not passed on to the customer - HELD THAT:- It is an admitted fact on record that the disputed amount in question was paid back by the appellant to its customer subsequent to issuance of the show cause notice. Thus, under such circumstances, it cannot be said that the provisions of Section 73A ibid should be applicable for recovery of such amount, considering the same as a collection of excess service tax from the customer. Under an identical situation, this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR VERSUS VINAYAK AGROTECH LTD. [2012 (5) TMI 524 - CESTAT, NEW DELHI] where it was held that In terms of the provisions of Section 11D, the respondents have collected any duty from their customers representing the same as excess duty. As such, demand in terms of Section 11D is not required to be confirmed against the respondents. Appeal allowed - decided in favor of appellant.
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