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2023 (9) TMI 872 - CESTAT CHANDIGARHService tax collected but not deposited the same to the exchequer - Section 73A of FA - time limitation - HELD THAT:- Ongoing through the provisions of Section 73A that sub-clause 2 is applicable in the instant case. To attract this clause, the noticee should have collected any amount, which is not required to be collected, in any manner as representing service tax - In the instant case, it is not the case of the Department that the appellants have issued invoices/ bills which indicate that service tax has been collected by the appellants from their customers. This fact is very much accepted by the learned Adjudicating Authority in the impugned order; the Certificate issued by M/s PACL indicates that the appellants have not charged any service tax to the customers. It is not clear from the case records whether the Department has challenged the certificate issued by M/s PACL. The allegation is sought to be established on the basis of loose calculation sheets. The facts of the case and the case records indicate that the appellants have not collected any amount representing as service tax from their customers i.e. M/s PACL. In addition to the above, there is a categorical certificate given by M/s PACL indicating that the appellants have not charged any service tax and have not paid any amount representing as service tax to the appellants - the impugned order cannot be sustained and is liable to be set aside. Time Limitation - HELD THAT:- The appellants have a strong case on merits, the issue of time bar is of no consequence. Appeal allowed - decided in favor of appellant.
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