TMI Blog2018 (1) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... nts that as per the settled law, there cannot be any service tax liability in respect of tax already discharged by the sub-contractor and also in respect of reimbursable expenses. Appeal allowed by way of remand. - Appeal No. ST/212/2010 - Final Order No. 40149 / 2018 - Dated:- 16-1-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms.Asmita A. Nayak, Advocate Shri J. Surender Advocate For the Appellant Shri Arul C. Durairaj, Superintendent (AR) For the Respondent ORDER Per Bench The facts of the case are that appellant is a proprietor of M/s.K.S. Ranganath Architecture and providing Architecture services which was taxable from 16.10.1998. Appellant had registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i J. Surender made the following oral and written submissions which can be broadly summarized as under : i) The Constitutional validity of the levy of Service Tax on Architects was challenged by various associations and Writs were filed in various High Courts and hence there was no clarity about the applicability of service tax on Architect Services and various Architects had not taken registration. The dispute was finally settled by the Hon ble Supreme Court of India vide Civil Appeal No.7128 of 2001 as reported in 2007 (7) S.T.R. 625 (SC) and therefore the charge of suppression etc. is totally misconceived as the disputed period is prior to 2007 i.e. 2001 to 2006. ii) When the Appellant started charging Service Tax, his clients ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on many invoices which are duplicate and hence the demand liability has to be re-worked and the cognizance of which has been taken by the Commissioner. (Appeals). In many cases, the Invoices have been raised but the fees has been realised later and those Invoices have not been amended or re-raised. In many invoices, TDS has been deducted and hence no Service Tax can be levied on such amounts. The Appellant has entered into many Contracts with L T as a Sub-Consultant and during the disputed 2001-2006, it was a legally settled principle that Sub-consultants need not discharge Service Tax where the Main Contractor has discharged the Service Tax and hence those Invoices should not be included while computing the Service Tax. The Appellant has e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Architect Services was mired in litigation till it was finally settled by the Hon ble Supreme Court in the landmark judgment of All India Fedn. of Tax Practioners Vs Union of India 2007 (7) STR 625 (SC). It is also noted that this judgment was a resultant of the Civil Appeal No.7128/2001 which was decided on 21.08.2007. This being so, there definitely was lack of clarity on the taxability of the impugned services during the period of dispute. In the circumstances, we do not find any justification for imposition of the penalty under Section 76, 77 78 of the Act upheld by the lower appellate authority and they are set aside. So ordered. In regard to the demand of service tax, it is submitted by the Ld. counsel that the sub contracto ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
