TMI Blog2023 (9) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... e whether or not service tax payable by the appellant and if the same is collected by the service recipient, it was admittedly deposited to the Central Government. Therefore, no further appropriation under Section 73A(2) is required. Section 73A(2) is required only when the assessee, if not required to pay any service tax but collected from the service recipient and not deposited to the Central Government, same needs to be recovered. In the present case, there is no dispute that the appellant have deposited service tax recovered from the service recipient to the central Government. Therefore, no further action is required. The entire case has been made out as the appellant was not supposed to pay service tax in terms of Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity is not a service tax but deposited and appropriated under Section 73A of Finance Act, 1994. 2. Shri Jigar Shah, learned Counsel appearing on behalf of the appellant submits that in the present case the appellant have charged service tax to the service recipient and the same was paid to the government exchequer therefore, in any circumstance the proposal to treat the amount under Section 73A is not applicable in the present case. Alternatively, he submits that the Adjudicating Authority has contended that since the amount was not payable in terms of Notification No. 8/2005-ST, the payment made by the appellant to be treated as deposit and appropriated under Section 73A(2), is not correct as Notification No. 8/2005-ST is a conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government. (3) Where any amount is required to be paid to the credit of the Central Government under sub-section (1) or sub-section (2) and the same has not been so paid, the Central Excise Officer shall serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government. (4) The Central Excise Officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (3), determine the amount due from such person, not being in excess of the amount specified in the notice, and thereupon such person shall pay the amount so determined. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service recipient and not deposited to the Central Government, same needs to be recovered. In the present case, there is no dispute that the appellant have deposited service tax recovered from the service recipient to the central Government. Therefore, no further action is required. Without prejudice to the above, we find that entire case has been made out as the appellant was not supposed to pay service tax in terms of Notification No. 8/2005-ST. On this ground, it is not disputed that the service provided by the appellant is taxable service but by virtue of Notification No. 8/2005-ST, since the Notification No. 8/2005-ST exempts but the same is admittedly on certain conditions and is not absolutely exemption notification and in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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