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TMI Blog2013 (2) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... tration up to January 2008 and without paying service tax on the amount received by them for providing taxable service to M/s. Torrent Power Limited. Hence, a summon was issued by the concerned officers of preventive section of Service Tax Commissionerate for getting documents of income received by them for providing the said services and details of payment received by them from M/s. Torrent Power Limited. Inquiry was also extended with M/s. Torrent Power Limited who submitted copies of contract made with the appellant and bill wise amount charged by the appellant for providing vehicles to M/s. Torrent Power Limited. On the basis of the documents received, it was revealed that the appellant provided vehicles such as Maruti Van, Tata Sumo, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant preferred appeal before the first appellate authority. The first appellate authority, after following the due process of law upheld the order in original. 4. Learned Chartered Accountant appearing on behalf of the appellant submits that the appellant before receipt of show cause notice, on being pointed out, have discharged the entire service tax liability along with interest and informed the lower authorities. The lower authorities have issued the show cause notice on the figures which have been worked out by them but not considered the cum duty benefit that may arise to the appellant in the entire demand. He would draw my attention to the findings recorded by the first appellate authority, wherein the first appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt on which the service tax liability arises. 6. I have considered the submissions made by both sides and perused the record. The issue involved in this case is only limited as to whether the appellant herein is eligible to claim the benefit of cum-tax value on the bills which has been raised by him to M/s. Torrent Power Limited, as service provider. 7. It is undisputed that the appellant has not discharged the service tax liability and has done so after being pointed out on the services rendered by him as Rent-a-cab Services . It is also on record that the agreement entered by the appellant with M/s. Torrent Power Limited does not indicate whether the amount which has been paid by the service recipient to the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of S.T. Appeal No. 55/06 is also disposed. 8. It is also to be noted that the Revenue, aggrieved by this decision of the Tribunal, carried it in Civil Appeal No. D-23523 of 2008 to the Apex Court and the Apex Court, after condoning the delay, dismissed the civil appeal. The ratio of the decision would squarely cover the issue in this case before me and accordingly, I hold that the appellant is eligible to cum-tax benefit of the amounts received from the service recipient and the same being differential amount, which has been confirmed by the lower authorities, I hold that the impugned orders are liable to be set-aside and I do so. 9. Impugned orders to the extent they confirm the differential service tax liability of Rs. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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