2023 (9) TMI 925

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....to be deposited and appropriation of the same in terms of Section 73A(2) of Finance Act, 1994, on the ground that appellant was not required to pay service tax on the job work as per exemption Notification No. 8/2005-ST dated 01.03.2005, therefore the amount paid on such activity is not a service tax but deposited and appropriated under Section 73A of Finance Act, 1994. 2. Shri Jigar Shah, learned Counsel appearing on behalf of the appellant submits that in the present case the appellant have charged service tax to the service recipient and the same was paid to the government exchequer therefore, in any circumstance the proposal to treat the amount under Section 73A is not applicable in the present case. Alternatively, he submits that th....

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.... the credit of the Central Government. (2) Where any person who has collected any amount, which is not required to be collected, from any other person, in any manner as representing service tax, such person shall forthwith pay the amount so collected to the credit of the Central Government. (3) Where any amount is required to be paid to the credit of the Central Government under sub-section (1) or sub-section (2) and the same has not been so paid, the Central Excise Officer shall serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government. (4) The Central Excise Officer shall,....

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....nt and if the same is collected by the service recipient, it was admittedly deposited to the Central Government. Therefore, no further appropriation under Section 73A(2) is required. Section 73A(2) is required only when the assessee, if not required to pay any service tax but collected from the service recipient and not deposited to the Central Government, same needs to be recovered. In the present case, there is no dispute that the appellant have deposited service tax recovered from the service recipient to the central Government. Therefore, no further action is required. Without prejudice to the above, we find that entire case has been made out as the appellant was not supposed to pay service tax in terms of Notification No. 8/2005-ST. On....