TMI Blog2013 (8) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... sse for the same transaction/service for the second time legally - in the strict legal sense double taxation mean taxing the same property or subject matter twice -Demanding service tax on the taxable value on which service tax had already been paid under the same service would definitely lead to double taxation - Classification of service rendered was not the subject matter of the notice and nor the matter falls under my jurisdiction, being beyond the issue involved in the show cause notice - there was no prima facie reason to direct the assesse to deposit any amount of tax or penalty - Stay granted – Decided in favor of assessee. - ST/1079/2011 - Stay Order No. ST/S/16/2012-Cus.(PB) - Dated:- 21-12-2011 - Ms. Archana Wadhwa and Shri Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are being under a Joint Venture Agreement, the professional/job oriented course have been designed by MAAC, the students are registered with the MAAC, teaching methodology is also being provided by MAAC and training is being imparted upto the satisfaction of the MAAC, the entire amount received from the students is first being accounted for in the books of accounts of MAAC. In view of the facts, I find that entire services are being provided under joint venture agreement and MAAC is paying service tax for the service provided to the students. The student arriving at the training centre/establishment are well known with the brand name of the MAAC, invoice are being issued by MAAC, receipt is also being issued by MAAC, the amount so collecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal-to-principal basis and one does not provide service to another. Hence, in such an arrangement the activities are not covered under service tax. 5.12 In the instant case, SSPL has submitted copies of ST registration issued to MAAC by Service Tax Commissionerate Mumbai, ST-3 Returns for the period 1-4-2005 to 31-3-2009 of M/s. MAAC evidencing that the entire value of services collected by SSPL have been accounted for by M/s. MAAC and service tax leviable thereon has been deposited by M/s. MAAC. Besides, I am of the view that once centralized registration has been given to M/s. MAAC by their Commissionerate concerned under Commercial coaching services, there is no justifiable reason to raise the same demand against M/s. SSPL by st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner has observed that the appellant have failed to produce on record the evidence showing that the entire service tax stands paid by MAAC. In fact, we find that the above observation and findings of the Appellate Authority are against the findings of the Adjudicating Authority, who has clearly held that MAAC has discharged the entire tax liability. Further, the Appellate Authority has not referred to any documentary evidence on record to show, contrary to the findings of the Adjudicating Authority. Inasmuch as, there is a clear findings of the Addl. Commissioner that all the service tax obligations were being discharged by MAAC, we find no prima facie reason to direct the applicant to deposit any amount of tax or penalty. The stay peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
