TaxTMI 
TaxTMI 
2012 (10) TMI 599
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....aring Coal Ash at nil rate of duty to their various customers. For the handling of coal ash, the assessee has obtained registration under service tax in the category of Cargo Handling Services. It appeared that coal ash (fly ash) is generated during the course of generation of electricity from the thermal power plant installed in the unit of appellant. The unit had entered into contract with M/s J.K. Cement, Nimbahera, and others. The para-1 of the specimen contract made with M/s J.K. Cement Works, dated 14.11.2008 reveal that the appellant has developed a fly ash system within their factory premises for loading of fly ash in the trucks etc. and charging Rs. 110/- PMT from their customers. Further, M/s J.K. Cement, Nimbahera and others are ....
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....A of Chapter V of the Finance Act, 1994 provides that where any person who has collected any amount, which is not required to be collected, from any other person, in any manner as representing service tax, such person shall forthwith pay the amount so collected to the credit of the Central Govt. Further section 73B of Chapter V of the Finance Act, 1994 provides that where an amount has been collected in excess of the tax assessed or determined and paid or any taxable service under this Chapter or the rules made thereunder from the recipient of such service, the person who is liable to pay such amount as determined under sub-section 4 of section 73A, shall, in addition to the amount, be liable to pay interest. Accordingly the appellant was i....
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....dit in respect of the exempted goods cleared by them. Such reversal was being made in terms of erstwhile provisions of Rule 57CC of Central Excise Rules, 1944. Such 8 per cent was being collected by the assessee from their customers in cash. Revenue entertained a view that such recovery of 8 per cent by the assessee is required to be deposited in terms of section 11D of Central Excise Act, 1944. 5. The Larger Bench of the Tribunal in the above referred case held that by reversing the amount of 8 percent, the assessee has paid that amount to the Revenue. Though such amount was strictly not excise duty but the recovery of the said 8 per cent from the buyers cannot be held to be again deposited with the Revenue u/s 11D. By applying the ratio ....