https://www.taxtmi.com/caselaws?id=217661 Service tax collected from customers was not required to be deposited again under section 73A of the Finance Act, 1994 where the same tax liability had already been discharged through Cenvat credit. The Tribunal applied the principle that an amount already paid to the Revenue cannot be recovered a second time merely because it was collected from buyers, since that would create double payment. Relying on the analogous Larger Bench principle under Central Excise law, it concluded that the retained amount was not again payable and the consequential demand, interest and penalties were unsustainable. en-us Wed, 18 Jul 2012 00:00:00 +0530 Mon, 18 Mar 2013 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217661 Service tax collected from customers was not required to be deposited again under section 73A of the Finance Act, 1994 where the same tax liability had already been discharged through Cenvat credit. The Tribunal applied the principle that an amount already paid to the Revenue cannot be recovered a second time merely because it was collected from buyers, since that would create double payment. Relying on the analogous Larger Bench principle under Central Excise law, it concluded that the retained amount was not again payable and the consequential demand, interest and penalties were unsustainable. Case-Laws Service Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217661