TMI Blog2007 (1) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... ning etc. which are not taxable services. In respect of their taxable services, there has been demand of service tax, interest and imposition of penalty. The same is not in dispute. The dispute relates to certain amount collected by the appellants in respect of non-taxable services representing service tax and the department seeks to recover the same in terms of Section 11D of the C.E. Act, 1944 which are made applicable to Service Tax matters with effect from 16-8-2002. 3. The learned DR submits that in respect of the non-taxable services also the appellants have shown, in certain cases, the Service Tax components in the invoice and in other cases though they have not mentioned the amount separately in the invoices given to the Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices it cannot be held that these appellants are liable to pay any duty. It is also admitted fact that in most of the cases, the Invoices raised by the appellants to the service receivers do not indicate any amount as representing duty of service tax. Therefore. it is not proper to hold that they have collected amounts as representing Service Tax, from this the service receivers. 6. The Commissioner (A) reasoning in holding that Section 11D is not applicable in these cases are on the following lines:- I find that in Para 14 of the impugned Order-in-original, it has been stated that in case of providing of non-taxable service in most of the cases appellants have mentioned total amount payable on the invoice including servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the buyers representing in any as duty of Excise, are required to pay the said amount to the credit of the Central Government. Both the requirements for attracting the provisions of Section 11D are not satisfied in case of the Appellants. Firstly they are not liable to pay Service Tax on the said non-taxable services under the Act, as the services provided by them do not fall under the category of taxable services. Once these are not under the gamit of Service Tax the question of satisfying requirement of Section 11D does not arise, as it cannot be said that they have collected any amount in excess of the tax assessed and paid. 7. The wordings of Section 11D are clear and the same cannot be applied unless both the conditions mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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