2017 (9) TMI 156

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.... Dr. Neha Garg, AR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed against the Order-in-Appeal No. 77(VC)ST/JPR-I/2013, dated 28-7-2013 passed by the Commissioner of Central Excise, (Appeals-I), Jaipur. 2. The brief facts of the case are that the appellant during the period under consideration from April, 2005 to March, 2010 was pro....

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....eriod under the heading "Commercial or Industrial Construction" services. Accordingly, the department demanded the Service Tax along with penalty and interest. Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Shri Vijay Kumar, ld. Counsel for the appellant and Dr. Neha Garg, ld. AR for the Revenue. We also perused the record and written submiss....

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....lready paid the Service Tax under "Commercial and Industrial Construction" services in case of M/s. Rajasthan Atomic Power Project. When it is so, then the extended period was rightly invoked. Hence, we are of the view that for the entire period, the Service Tax is leviable under the heading "Commercial and Industrial Construction" service. 6. Ld. Counsel for the appellant took another plea ....

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....ervices rendered by a person through another person. 6.1 We agree with the submission of the ld. Counsel that no double taxation is permissible under the law. The Constitution (Article 265) provides to take the exact amount of tax i.e. neither more nor less. In the instant case, if the principal has already paid the Service Tax, then the same cannot be demanded from the appellant. As per the....