9911796707
TMI Blog2024 (3) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate the Appellant Shri J. Chattopadhyaay , Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned demanding service tax along with interest and imposing penalty under the Finance Act, 1994. 2. The facts of the case are that the appellant is engaged in providing services of erection, commissioning and installation services a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace. During further investigation, the appellants were directed to pay service tax, which the appellant did not pay. But further persuasion by the respondent, the appellant was forced to pay the said amount of service tax. 2.2 Thereafter, the show-cause notice was issued to the appellants to demand service tax along with interest and to impose penalty on them. 2.3 The matte was adjudicated and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order is to be set aside. 4. On the other hand, the ld.A.R. for the Revenue, supported the impugned order and submitted that as during investigation, the appellant has paid the amount of service tax and as per show-cause notice Para 7 (c) [extracted above], they were required to pay service tax on the said amount. Therefore, they have rightly paid the service tax. 5. Heard the parties and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of service charge which is treated as service tax which is not permissible in law. 8. In that circumstances, we hold that the appellant has borne the service tax, which has been forcefully recovered by the respondent from the appellant and the service recipient has not borne any part of the service tax involved in this case. 9. As the services rendered by the appellant to Meghalaya State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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