https://www.taxtmi.com/caselaws?id=436142 The tribunal found that the appellant, acting as a mediator, was not liable to pay service tax under Section 73(A) of the Finance Act, 1994. The appellant had collected service tax from clients on behalf of broadcasters, who had already deposited the tax with the government. As the appellant did not retain any service tax and demanding payment would result in double taxation, the tribunal set aside the demand, emphasizing that the previous tribunal decision supported this outcome. The appeals were allowed, and the impugned orders confirming the demand were overturned. en-us Tue, 07 Feb 2023 00:00:00 +0530 Thu, 06 Apr 2023 08:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436142 The tribunal found that the appellant, acting as a mediator, was not liable to pay service tax under Section 73(A) of the Finance Act, 1994. The appellant had collected service tax from clients on behalf of broadcasters, who had already deposited the tax with the government. As the appellant did not retain any service tax and demanding payment would result in double taxation, the tribunal set aside the demand, emphasizing that the previous tribunal decision supported this outcome. The appeals were allowed, and the impugned orders confirming the demand were overturned. Case-Laws Service Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436142