TMI Blog2023 (1) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ider registration number, the facts reveal that service tax in regard to the impugned service has been already paid to the Government. The department cannot collect service tax again on the impugned service. From the letter dated 3.1.2023 issued by Deputy Commissioner (Review and Tribunal), it has been categorically stated that an amount of Rs.3,86,829/- and Rs.3,70,308/- has been paid by M/s. Trinity Clearing and Shipping Agencies, Chennai towards service tax on impugned service. The liability of service tax on the impugned services having been discharged, the demand cannot be confirmed. The impugned order cannot sustain - Appeal allowed. - Service Tax Appeal No.40444 of 2021 - Final Order No. 40008/2023 - Dated:- 5-1-2023 - Ms. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncies, Chennai under the service provider registration number of the appellant. Show Cause Notice dated 12.4.2019 was issued to the appellant proposing to demand service tax of Rs.6,71,059/- along with interest for the period April 2008 to December 2008 and for imposing penalties. After due process of law, the original authority confirmed the demand of Rs.6,71,059/- with interest and imposed equal penalty on the finding that the appellant did not substantiate their claim that the service tax has been discharged by M/s. Trinity Clearing and Shipping Agencies, Chennai on behalf of the appellant. Against such order, appellant filed appeal before Commissioner (Appeals) who vide the order impugned herein upheld the confirmation of demand. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bank statement along with the covering letter issued by bank to show that these amounts have been paid by M/s. Trinity Clearing and Shipping Agencies, Chennai towards discharging the service tax liability. The liability of service tax on the impugned services having been discharged, department cannot collect the same from the appellant. He prayed that the appeal may be allowed. 4. The matter had come up for hearing on 25.11.2022. After hearing the submission made by the learned counsel for appellant that the service tax has been paid, the Tribunal passed an interim order directing the department to verify whether the amount has been paid/collected by the Government towards service tax demand. The said interim order reads as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrations above, it can be seen that the entire dispute revolves around the question whether the service tax in regard to the disputed services has been discharged by the appellant. The appellant has been contending that M/s. Trinity Clearing and Shipping Agencies, Chennai had collected the tax from customers and discharged the service tax on behalf of the appellant. True that it may be, that the appellant cannot sublet their CHA license or allow M/s. Trinity Clearing and Shipping Agencies, Chennai to use their service provider registration number, the facts reveal that service tax in regard to the impugned service has been already paid to the Government. The department cannot collect service tax again on the impugned service. From the lett ..... X X X X Extracts X X X X X X X X Extracts X X X X
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