2018 (11) TMI 360 – CESTAT CHANDIGARH – TMI – Liability of appellant (service-receiver) to pay service tax – Works Contract – the appellant reimbursed the total amount of service tax to the service provider who paid the entire service tax – Held that:- Although service provider was required to be 50% of the service tax but paid 100%, therefore, in the light of the decision of this Tribunal in the case of Katrina R. Turcottee [2012 (12) TMI 579 – CESTAT AHMEDABAD], wherein it has been held that if service tax has been paid on behalf of the assessee by third party, the same shall be treated that assesssee himself has paid service tax, therefore, as service provider has paid service tax on behalf of the appellant, the same to be deemed as the
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under works contract from a contractor and as per Notification No. 30/2012 dated 20.06.2012 in respect of the service received by the appellant 50% of the service tax is to be paid by the service provider and balance 50% of the service tax is to be paid by the appellant. But during the impugned order, the appellant reimbursed the total amount of service tax to the service provider who paid the entire service tax. 3. The case of the revenue is that it is im-material whether the service provider paid 100% service tax or not. As per Notification No. 30/2012 dated 20.06.2012, the appellant is required to 50% of the service tax, therefore, the proceedings were initiated to the appellant to demand service tax. The demand of service tax was confi
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