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2024 (2) TMI 374 - TELANGANA HIGH COURTDemand against Retention of the service tax collected on behalf of the principal by the petitioner/assessee - business auxiliary service for the commissioner received by the appellant - HELD THAT:- A perusal of the facts involved in the case would give a clear picture of the total amount of Rs.38,53,951/- towards service tax collected by the petitioner on behalf of the principal, of the said amount, an amount of Rs.20,15,629/- un-disputedly stands remitted by the appellant to the principal and there was a balance of amount of Rs.15,75,182/- which was not paid by the appellant to the principal and there is said to have been an illegal retention of the same - Inspite of that there is a finding by the Tribunal that the contention of the petitioner so far as the retention of the amount of Rs.15,75,182/- collected till 2014, seems to be per se contrary to the materials and documents available with the department. So also is contrary to the documents which the appellant herein had produced before the authorities concerned and had also contended even uptill the stage of the CESTAT which has not been properly appreciated by the same. Where admittedly an amount of Rs.20,156,29/- at the first instance itself was transferred by the appellant to the principal and the balance of Rs.15,75,182/- amount collected also having subsequently been deposited with the department directly establishes the fact that the entire service tax collected by the appellant herein to the tune of Rs.35,90,811/- stand paid either to the Principal or to department and as such there was no retention of the service tax collected by him beyond 23.07.2013. The said finding for the aforesaid reasons being unsustainable, deserves to be and is accordingly set aside. The demand raised for the payment of Rs.38,53,951/- stands set aside/quashed - Appeal closed.
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