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CESTAT set aside service tax demand under section 73A of Finance Act, 1994 against appellant who collected 13% airport authority levy from clients. Tribunal held section 73A applies only when amounts are collected representing service tax, which was not established by Revenue. Appellant's invoices showed collection of VAT and AAI levy on food and beverage sales, not service tax. Since no evidence demonstrated collection of amounts as service tax, section 73A was inapplicable. Additionally, demand raised under best judgment method under section 73 was incorrect. VAT and service tax being mutually exclusive, demand on VAT-paid transactions unsustainable. Penalties also set aside as underlying demand failed. Appeal allowed with complete relief to appellant.
CESTAT set aside service tax demand under section 73A of Finance Act, 1994 against appellant who collected 13% airport authority levy from clients. Tribunal held section 73A applies only when amounts are collected representing service tax, which was not established by Revenue. Appellant's invoices showed collection of VAT and AAI levy on food and beverage sales, not service tax. Since no evidence demonstrated collection of amounts as service tax, section 73A was inapplicable. Additionally, demand raised under best judgment method under section 73 was incorrect. VAT and service tax being mutually exclusive, demand on VAT-paid transactions unsustainable. Penalties also set aside as underlying demand failed. Appeal allowed with complete relief to appellant.
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