https://www.taxtmi.com/caselaws?id=379430 The Tribunal allowed the appeal, setting aside the duty demand, interest, and penalty imposed on the appellant for paying Service Tax on the net amount received, as it would result in double taxation. The appellant's argument of revenue neutrality and entitlement to CENVAT credit was accepted, emphasizing that the appellant and M/s ASMACS had paid Service Tax separately on the gross amount collected and distributed between them. The Tribunal found the failure to correctly claim CENVAT credit in the ST-3 return was a technical error, leading to the demand, even though the duty was not technically payable. en-us Fri, 26 Apr 2019 00:00:00 +0530 Tue, 27 Aug 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379430 The Tribunal allowed the appeal, setting aside the duty demand, interest, and penalty imposed on the appellant for paying Service Tax on the net amount received, as it would result in double taxation. The appellant's argument of revenue neutrality and entitlement to CENVAT credit was accepted, emphasizing that the appellant and M/s ASMACS had paid Service Tax separately on the gross amount collected and distributed between them. The Tribunal found the failure to correctly claim CENVAT credit in the ST-3 return was a technical error, leading to the demand, even though the duty was not technically payable. Case-Laws Service Tax Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379430