2019 (7) TMI 1661

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....was pointed out that the branch did not pay full amount of service tax on its income on the impugned service. A show cause notice followed and service tax of Rs. 13,65,986/- was confirmed along with interest payable thereon and imposition of equal amount of penalty under section 78 ibid vide Order-in-Original No.14/Adc/ST/SLG/11-12 dated 29.06.2011. It also denied the availemnt of CENVAT credit to the extent of Rs. 2,07,151/- on the purported ground of failure to produce the relevant documents, though no such point/issue was mentioned/made in the show cause notice. 2. An appeal was filed, but disallowed by Commissioner of Central Excise (Appeals) vide his Order-in-Appeal No.70/SLG-STAX/2018-19 dated 31.05.2018 and hence the present Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of salary to Teachers of West Bengal Government Schools was centrally co-ordinated, managed and collected by the Head Office, who did pay appropriate service tax leviable thereon, as has been certified by the Chartered Accountant, copy of which is enclosed. Once the service tax has been paid by the Head Office, the same cannot be claimed/demanded from the Branch, as that would amount to 'double taxation', which is impermissible under law in terms of decisions in the following cases:- (a) Navyug Alloys Pvt.Ltd.v.CCE [2009 (13) STR 421] (b) Umasons Auto Compo Pvt.Ltd. v. CCE [2017 (47) STR 344(T-M)] This was also so clarified vide Para 5.7 of CBEC Instruction under F.No.341/18/2004-TRU(Pt) dated 17.12.2014. ....