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2023 (4) TMI 168 - CESTAT AHMEDABADRecovery of Service tax - Broadcasting Services - appellant collected full transaction value on these service fees including broadcasting agency charges as well as service tax on the said charges from their clients - case of the department is that since the appellant have collected the service tax from their client by raising the bills, the same service tax was liable to be recovered under Section 73(A) of the Finance Act, 1994 - HELD THAT:- The facts which is not under dispute is that the electronic media company namely M/s. Sahara (India) Pvt. Ltd are raising bill for broadcasting service to the appellant and appellant in turn without providing any other service recovering the amount from their client along with service tax which was paid by electronic media. The demand in the present case was raised under Section 73(A) on the ground that the appellant have collected the service tax from their client and not deposited to the Government Exchequer. There is no dispute that the service tax amount collected by the appellant from their client already stand deposited to the Government Exchequer by the electronic media company namely M/s. Sahara (India) Pvt. Ltd therefore, the provision of Section 73(A) cannot be invoked in the facts of the present case. The impugned orders are set aside - Appeals are allowed.
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