TMI Blog2017 (2) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - the said provision will apply only in respect of the collection of any amount from the recipient of the taxable services, in excess of the service tax assessed or determined and paid. It is undisputed in the case in hand that appellant had discharged the correct amount of service tax from place where they were supposed to discharge the service tax liability. Collection or otherwise of the service tax from their own circles cannot be equated to collection of service tax in excess of the amount paid or determined. Appeal allowed - decided in favor of appellant. - ST/86194/13-Mum - A/85878/17/STB - Dated:- 1-2-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri L. Badrinarayanan, Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this issue is not sustainable. 5. The second issue is in respect of demand of collection of the amount of service tax from Kerala and Tamil Nadu on the debit notes are based. We find that the adjudicating authority has recorded the following findings:- 31.1 With regard to the issue of recovery of amount representing service tax by the noticee from their Tamil Nadu and Kerala circles, I find that the noticee has not disputed that they have charged and recovered service tax in the debit notes raised on their Tamil Nadu and Kerala circles. The noticee in their written submissions has stated that they charged service tax while recovering expenses incurred on behalf of Tamil Nadu and Kerala circles. The noticee also states that the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd is to be paid under GAR7 challan. 6. The adjudicating authority has totally misconceived the provisions of Section 73A of the Finance Act, 1994 which reads as under:- 73A. Service Tax collected from any person to be deposited with Central Government:- (1) Any person who is liable to pay service tax under the provisions of this Chapter or the rules made thereunder, and has collected any amount in excess of the service tax assessed or determined and paid on any taxable service under the provisions of this Chapter or the rules made there under from the recipient of taxable service in any manner as representing service tax, shall forthwith pay the amount so collected to the credit of the Central Government. (2) Where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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