2010 (11) TMI 325

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....an, Advocates, for the Assessee. Shri T.H. Rao, SDR, for the Revenue. [Order]. - The issue in this appeals being common, they are heard together and disposed of by this common order. 2. The assessees herein are providers of taxable services under the category of "Authorised Service Station" to various customers of M/s. Hero Honda Motors Ltd. They collected service tax for the peri....

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....force in the submission of the assessees that the excess amount collected from M/s. Hero Honda is not required to be credited into the account of the Central Government under Section 11D for the reason that during the period in dispute, Section 11D provided for credit into the government account of an amount collected in excess of the duty assessed or determined, from the buyer of such goods. In t....