2023 (9) TMI 872

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....elligence that the appellants have collected service tax from their customers and have not deposited the same to the exchequer; a show-cause notice, dated 23.04.2010, was issued demanding duty of Rs.97,71,146.68/- along with interest while seeking to impose penalty under Sections 76, 77 & 78 of Finance Act, 1994 and proposing to adjust Rs.10,20,994/- of duty and Rs.55,731/- of interest already deposited by the Party. Learned Commissioner vide the impugned order, dated 25.03.2011, confirmed demand of Rs.10,24,928/- and the interest paid thereof and dropped the rest of the demand. M/s Pearls Buildwell are in appeal against such confirmation and Department is in appeal (ST/1238/2011) against the demand dropped. 2. Shri Ajay Jain, Learned Co....

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....ters dated 03.09.2008 and 06.10.2008 that they have not charged any amount representing as service tax. 4. Ms. Shivani learned Authorized Representative for the Department reiterates the findings of the impugned order as far as the duty confirmed is concerned and reiterates the grounds of appeal in respect of the portion of the demand dropped vide impugned order.  5. Heard both sides and perused the records of the case. We find that brief issue involved in the instant case whether the provisions of Section 73A are attracted in the facts and circumstances. We find that it is beneficial to have a look at the provisions of Section 73A which is extracted as under: SECTION ^1[73A. Service tax collected from any person to be d....

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.... (5) The amount paid to the credit of the Central Government under sub-section (1) or sub-section (2) or sub-section (4), shall be adjusted against the service tax payable by the person on finalisation of assessment or any other proceeding for determination of service tax relating to the taxable service referred to in sub-section (1). (6) Where any surplus amount is left after the adjustment under sub-section (5), such amount shall either be credited to the Consumer Welfare Fund referred to in section 12C of the Central Excise Act, 1944 (1 of 1944) or, as the case may be, refunded to the person who has borne the incidence of such amount, in accordance with the provisions of section 11B of the said Act and such person may make....