2024 (9) TMI 553

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.... , MEMBER ( TECHNICAL ) Shri Prashant Srivastava , Advocate for the appellant Shri S. K. Ray , Authorised Representative for the respondent ORDER BINU TAMTA : 1. M/s GSN Construction has assailed the Order-in-Appeal No.BHO-EXCUS-001-APP-035-18-19 dated 20.04.2018 confirming the demand of service tax along with interest and penalty under the provisions of the Finance Act, 1944. 2. The appell....

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....ng and Charges for Kiln Recanting Work, which do not fall under the category of work contract service and ,therefore, the Notification No.30/12 is not applicable. 3. Show cause notice dated 5.10.2016 was issued to the appellant on account of short paid service tax amounting to Rs.32,01,077/- and hence, demand was proposed along with interest and mandatory equal amount of penalty. The demand was c....

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....Gateway Terminal (P) Ltd. Vs. Commissioner of Central Excise, Cochin [2010 (20) STR 338 (Tri.- Bang.)] 4. Commissioner of Service Tax, Meerut-II Vs. Geeta Industries P. Ltd. [2011(22) STR 293 (Tri.-Del.)]" 5. The principle laid down in these decisions is that once the tax liability is discharged regardless of the person who discharged, the assessee cannot be asked to pay the tax again. Furthe....

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....M/s Citi Bank N.A. 2021(12)TMI 483 SC where the issue related to the liability of service tax on the interchange fees and the submission of the Citibank was that it was not performing any services so as to render it exigible to service tax on the interchange service as the same has already been subjected to service tax in the hands of the acquiring bank. In the light of the principle that when it ....