2014 (7) TMI 744

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.... CDR JUDGEMENT Per Justice G. Raghuram: Assessee has preferred this appeal against the order dated 18.03.2013 passed by the Commissioner of Central Excise, Jaipur-I confirming a service tax of Rs. 4,18,665/- under Section 73A(4) of the Finance Act, 1994 apart from interest under Section 73 (B) and penalties under Sections 76 and 77(2) of the Act. 2. At the hearing of the stay applicati....

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....e ambit of the definition of 'Commercial or Industrial Construction' Service, since the works were not for commercial or industrial purposes but were executed as public works, for reservoirs, sewerage treatment plants or municipalities including ERA Jammu, Jaipur Municipal Corporation, and Delhi Jal Board, etc. The ld. Adjudicating Authority accepted the classification of the taxable service propo....

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....must be inferred that the appellant had collected the amount of service tax; the appellant had not furnished any evidence to prove that no service tax was collected from the recipient under this contract, hence, Rs. 4,18,665/- must be remitted, in terms of Section 73 A(2) of the Act. 5. Section 73 A of the Act enumerates provisions for liability to remit service tax collected by a person. Sub-s....

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....tion 73 A(2) does not arise on the basis of a mere permission in an agreement that the liability to compensate/reimburse to service tax liability of the service provider, is on the service recipient. A factual finding that a person has collected service tax is a condition precedent for passing an order under Section 73A(2) read with sub-section (4) thereof. Sub-section (4) specifically enjoins tha....