TMI Blog2017 (12) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant - demand set aside - interest also set aside - appeal allowed - decided in favor of appellant. - ST/9/2009-DB - A/31834/2017 - Dated:- 15-11-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Mr. B.V Kumar, Adv for the Appellant. Mr. A.V. Subramanyan, A.R. for the Respondent. ORDER [Order per: M.V. Ravindran] This appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e with the contentions raised by the appellant and confirmed the demand of ₹ 51,60,868/- and appropriated an amount of ₹ 16,56,869/- and interest on the balance amount of tax liability and did not impose any penalties. Revenue is not in appeal against the dropping of penalty provisions. 5. Learned counsel submits that appellant is contesting the demand of ₹ 36,33,920/- on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice for collecting service tax amount from their clients and not depositing with the Govt of India, it clearly indicates that the appellant has already discharged the tax liability. He would submit that this factual position is recorded by the adjudicating authority in paragraph No 16 of the impugned order and points out the relevant findings. 6. Learned A.R. reiterates the findings of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as being collected by them and not deposited with the Govt of India, and it is also recorded that RTCL has paid back the amounts with interest as per the statement enclosed to the order-in-original dated 31.10.2007. The adjudicating authority has in Paragraph No 16 recorded (in this case) that the factual report was called for from the Jurisdictional divisional authorities and it did state that M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the demand of ₹ 36,33,920/- is unsustainable and liable to be set aside and we do so. Since we have set aside the demand itself, on a factual finding that tax liability with interest is discharged to the Govt of India by the GTA service provider, we do not find any reason to uphold the demand of interest on the appellant. 9. In view of the foregoing, the impugned order to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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