2024 (2) TMI 1511

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..... Shri S. K. Jha , Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI R. MURALIDHAR ] The appellant is engaged in providing clearing and forwarding agency services. During the month of June 2015, they have received the total consideration of Rs. Rs.127,535 from their clients. On this consideration, they are required to pay service tax of Rs.17,855. However, while paying the .....

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..... l the necessary documents evidence towards excess payment have been submitted to the lower authorities. They are also enclosed in the appeal papers. 5. Accordingly, they pray that the present appeal may be allowed and they should be granted the refund of the excess service tax paid by them. 6. The learned AR reiterates the findings of the lower authorities and justifies the denial of refund clai .....

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..... challan and Invoice etc. 9. I find that such an issue is covered by the decision of the The Punjab-Haryana High Court in the case of Ex Engineer, Transmission System vs Central Excise & Service Tax Appellate - Appeal No. CEA 46/2018 judgement dated 13 August, 2024, which has held as under : 15. Article 265 of the Constitution of India prevents the authorities from collecting tax illegally. In .....

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..... his Court finds the orders passed by them therefore, as erroneous. 18. In the present case, service tax has been paid twice and the service provider has claimed the said amount from the appellant company which cannot be passed on since the appellant company itself has deposited the amount with the state exchequers. It is a case of dual payment. The other party namely TDS Management has not move .....

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..... uld be granted refund amount along with interest. The interest is to be calculated from 3 months from the date of their filing of refund claim (27.07.2015), till the date on which the refund is paid. The refund amount along with interest should be paid to the appellant within 2 months from the date of receipt of this Order. ( Dictated and pronounced in the open court )
Case laws, Decisions, J .....

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