2024 (2) TMI 1511

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....pellant ( Written Submission ) Shri S. K. Jha , Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI R. MURALIDHAR ] The appellant is engaged in providing clearing and forwarding agency services. During the month of June 2015, they have received the total consideration of Rs. Rs.127,535 from their clients. On this consideration, they are required to pay service tax of ....

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....h after the excess Service Tax was paid. All the necessary documents evidence towards excess payment have been submitted to the lower authorities. They are also enclosed in the appeal papers. 5. Accordingly, they pray that the present appeal may be allowed and they should be granted the refund of the excess service tax paid by them. 6. The learned AR reiterates the findings of the lower auth....

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....ppellant based on the documentary evidence like the challan and Invoice etc. 9. I find that such an issue is covered by the decision of the The Punjab-Haryana High Court in the case of Ex Engineer, Transmission System vs Central Excise & Service Tax Appellate - Appeal No. CEA 46/2018 judgement dated 13 August, 2024, which has held as under : 15. Article 265 of the Constitution of India....

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....the authorities concerned as well as the appellant authority and this Court finds the orders passed by them therefore, as erroneous. 18. In the present case, service tax has been paid twice and the service provider has claimed the said amount from the appellant company which cannot be passed on since the appellant company itself has deposited the amount with the state exchequers. It is a ....