2017 (7) TMI 347

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.... per: M.V. Ravindran] 1. This appeal is filed against the Order-in-Appeal No.VIZ-EXCUS-002-APP-031-16-17 dated 22.06.2016. 2. Heard both sides and perused the records. 3. On perusal of records, it is seen that an amount of service tax of Rs. 10,055/- stands confirmed against the appellant along with applicable interest and also penalty of Rs. 2,000/-. The entire case of the Revenue in the....

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....cepted this fact that the services rendered by the service provider have been taxed by the service provider and the amounts has been deposited with the Government of India. 4 Ld. DR argues that appellant is required to discharge the service tax liability of the 75% of the amount of the value of the services irrespective of whether the service provider has discharged the service tax or otherwise....

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....so find that Tribunal in the case of Sunil Steels [2017 (48) STR 266 (Tri-Del)] held the same view wherein the demands were raised under Notification 30/2012 and the Tribunal in Paragraph No.4 recorded as under: 4. It is an admitted fact on record that the Service provider is registered with the Service Tax Department and has discharged the Service Tax liability on the entire value of taxable s....

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....ount raised for the services rendered, the service recipient cannot be again charged with the service tax liability is the ratio which. 6. It is also noticed that the lower authorities have rejected the contention of the appellant that they are eligible for the CENVAT Credit of the service tax paid by the service provider only on the ground that the CENVAT Credit can be availed on the amount of....