Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 497 - CESTAT KOLKATANon-payment of appropriate service tax on the amount received from the said service recipient - providing taxable services on execution of agreements with Meghalaya State Electricity Board, Shillong for erection work on re-conductoring, feeder bifurcation and construction of new feeder - demand alongwith interest and penalty - HELD THAT:- As per the contract, the appellant was entitled for service charge on execution of work, which has been treated by Departmental Officers as service tax, this is the negligence on the part of the investigating officers for harassment of the appellant - Moreover, the Notification No.45/2010-ST dated 20.07.2010 was available with the Department. Despite that, they issued a show-cause notice to the appellant to harass the appellant - Further, during investigation, they recovered amount of service charge which is treated as service tax which is not permissible in law. In that circumstances, it is held that the appellant has borne the service tax, which has been forcefully recovered by the respondent from the appellant and the service recipient has not borne any part of the service tax involved in this case. The appellant is not required to pay service tax on their activities in the impugned order and whatsoever, the service tax was forcefully collected by the respondent from the appellant, the same is to be refunded to the appellant along with interest - the impugned order set aside - appeal allowed.
|