2020 (9) TMI 477

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....the case in brief are that the appellant is a PSU engaged in the business of coal mining. Apart from payment of central excise duty on coal, they are also liable to deposit service tax under the category of 'Security Service' under Reverse Charge Mechanism as service recipient. The requirement to deposit service tax on the portion of 75% of taxable value towards receipt of security service was made applicable for the first time w.e.f. July 2012. For the period 2012-13, the appellant reimbursed the service tax amount to the security service provider. The Department did not take into cognizance the challans submitted by the service provider evidencing payment of the entire service tax amount. The demand of service tax of Rs. 6,81,863/- for th....

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..... CCE, Aurangabad 2016 (46) STR 405 (Tri-Mum.), to submit that even if tax which is liable to be paid under RCM, but is already paid by the service provider, it was not open to the department to confirm the same against the assessee. He further contested the demand on time bar and imposition of penalty. He also contested the demand on the ground of Revenue Neutrality as the demanded tax amount will be available as Cenvat Credit by placing reliance on the decision of Nirlon Ltd. v. CCE, Mumbai 2015 (320) E.L.T. 22 (SC). 5. The learned Authorized Representative appearing for the Revenue reiterated the findings given by the learned Commissioner (Appeals) and submitted that service tax was legally liable to be paid by the appellant under rev....