2017 (11) TMI 616

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....: Ms. Neha Garg, D.R. ORDER Per: S.K. Mohanty These appeals are directed against the impugned orders dated 26.06.2013 and 27.06.2013 passed by the Commissioner (Appeals) Central Excise & Service Tax, New Delhi. 2. Brief facts of the case are that during the material time, the appellants were working as direct sales agent/ associates (DSI) of M/s. LIC Housing Finance Ltd. The Department....

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....g for the appellant submits that the Service Tax attributable to the taxable service were deposited by the service recipient M/s. LIC Housing Finance Ltd. into the Government Exchequer and in such an eventuality, if the tax is again demanded from the appellant, the same will amount to double taxation. He further, submits that this is a case of revenue neutrality, inasmuch as on claiming the tax el....

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.... the taxable service provided was discharged by the service recipient M/s. LIC Housing Finance Ltd. has not been disputed in these cases. Further, this is also a case of revenue neutrality, inasmuch as service tax otherwise paid on the taxable services would be available as Cenvat Credit to the service recipient M/s. LIC Housing Finance Ltd. Thus, under these circumstances, the extended period of ....