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2023 (1) TMI 189 - AT - Service TaxLiability of appellant to pay service tax - M/s. Trinity Clearing and Shipping Agencies, Chennai had collected the service tax using the appellant’s registration number and paid the service tax - it is contended that the appellant is liable to pay the tax - HELD THAT:- The appellant has been contending that M/s. Trinity Clearing and Shipping Agencies, Chennai had collected the tax from customers and discharged the service tax on behalf of the appellant. True that it may be, that the appellant cannot sublet their CHA license or allow M/s. Trinity Clearing and Shipping Agencies, Chennai to use their service provider registration number, the facts reveal that service tax in regard to the impugned service has been already paid to the Government. The department cannot collect service tax again on the impugned service. From the letter dated 3.1.2023 issued by Deputy Commissioner (Review and Tribunal), it has been categorically stated that an amount of Rs.3,86,829/- and Rs.3,70,308/- has been paid by M/s. Trinity Clearing and Shipping Agencies, Chennai towards service tax on impugned service. The liability of service tax on the impugned services having been discharged, the demand cannot be confirmed. The impugned order cannot sustain - Appeal allowed.
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