TMI Blog2018 (5) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax to the service provider, there remains no tax due to the Government - appeal allowed - decided in favor of appellant. - ST/20271/2018-SM - Final Order No. 20561/2018 - Dated:- 11-4-2018 - Mr. S.S Garg, Judicial Member Mr. N. Anand K.S. RAVI SHANKAR - For the Appellant Mr. Matrupsaran, AR - For the Respondent ORDER Per : S.S GARG The present appeal is direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the Asst. Commissioner confirmed the demand of service tax of ₹ 1,84,385/- for the period from July 2012 to December 2014 by invoking extended period of limitation; apart from interest under Section 75 and also imposed penalty under Section 78. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who rejected the appeal. Hence, the present appeal. 3. Heard b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service provider. He further submitted that the demand of Service Tax again from the service receiver is bad in law and is liable to be set aside. He further submitted that once the entire service tax has been paid by the service provider, then demanding service tax from the appellant would amount to double taxation, which is not permitted under law. In support of his submission, he relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the decisions relied upon by the appellant are squarely applicable in the present case and therefore, by following the ratio of the above said decision, I am of the view that the impugned order is not sustainable in law and the same is set aside by allowing the appeal of the appellant. (Operative portion of the Order was pronounced in Open Court on 11/04/2018) - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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