Additional S.R. TLSC Division Versus Commissioner, CGST, Ludhiana
Service Tax
2018 (11) TMI 360 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 5-10-2018
Appeal No. ST\/60808\/2018 – A\/63244\/2018-SM[BR]
Service Tax
Mr. Ashok Jindal, Member (Judicial)
\nShri. Mukesh Pandey, CA- for the appellant
\nShri. Bhasha Ram, AR. – for the respondent
\nORDER
\nPer Ashok Jindal:
\nThe appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed against them on the ground that as appellant did not pay service tax, therefore, they are liable to pay service tax.
\n2. The facts of the case are that the appellant received certain services under works contract from a contractor and as per Not<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rder, the appellant is before me. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Additional S.R. TLSC Division Versus Commissioner, CGST, LudhianaService Tax2018 (11) TMI 360 – CESTAT CHANDIGARH – TMICESTAT CHANDIGARH – ATDated:- 5-10-2018Appeal No. ST\/60808\/2018 – A\/63244\/2018-SM[BR]Service TaxMr. Ashok Jindal, Member (Judicial) Shri. Mukesh Pandey, CA- for the appellant Shri. Bhasha Ram, AR. – for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against … Continue reading “Additional S.R. TLSC Division Versus Commissioner, CGST, Ludhiana”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14874","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14874"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14874\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. Heard the parties.
\n5. It is not in dispute that on the service received by the appellant, whole of the service tax has been paid by service provider. 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 reported in 2013 (31) STR 670 (Tri. Ahmd.), 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 appellant paid service tax. In that circumstances, I hold th<\/p>\n
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