2013 (6) TMI 490

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.....Comm (AR) Per: P.R.Chandrasekharan 1. The appeal and stay application are directed against order-in-appeal No. BR/90/2012 dated 06/09/2012 passed by Commissioner of Central Excise, (Appeals), Mumbai. 2. The appellant, Mr.Zaheerkhan B.Khan, Mumbai, is a well known Indian Cricketer. He was providing services to various corporate for promotion of their products by agreeing to model himself for ad....

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....Khan for the services rendered by him on the ground that he was the service provider and the service tax paid on the consideration received by his agent cannot be treated as proper discharge of service tax. Accordingly, a demand of service tax for an amount of Rs.17,86,300/- along with interest thereon and also proposing to impose penalty was made and the demand was confirmed vide order dated 17/1....

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....ts to payment of service tax by the appellant, there cannot be any demand on the same transaction again. He also relies on the decision of this Tribunal in the case of Ms. Katrina R.Turcotte Vs. CST, Mumbai reported in wherein this Tribunal held that the service tax liability discharged through the agent is sufficient and service tax demand cannot be made on the principal for the same transaction ....