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TMI Blog2011 (12) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of service tax in respect of the same services cannot be charged twice. Further, petitioner has produced the challans in respect of deposit of service tax by the main contractors. In view of this, the direction of the Tribunal to deposit 50% of the amount of the demand raised, is unjustified and untenable. Consequently, the order is set aside and Tribunal is directed to decide the appeal without any predeposit. Further, while seeking adjournment on the medical ground, the medical certificates are not expected to be produced. Statement made by the assessee is expected to be accepted. Thus, there was no reason to decline the request for adjournment. - CWP No.17476 of 2011 (O&M) - - - Dated:- 12-12-2011 - MR. JUSTICE HEMANT GUPTA, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal, a request for adjournment was made by the counsel for the petitioner on medical ground, but the same was rejected, as the medical certificate has not been attached. After rejecting the request for adjournment, the petitioner was directed to deposit 50% of the tax amount. In the present writ petition, challenging the order passed by the Tribunal, it is asserted by the petitioner that the amount of service tax stands paid by the main Contractors and in support of such assertion, the petitioner attached the Treasury receipts as Annexure P-6. It is averred by the petitioner to the following effect:- The main contractor has been depositing the amount of service tax due on the whole amount of service rendered by the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the parties and find that there is no specific denial of the Revenue to the assertion in respect of payment of the service tax by the main contractors in view of the proof of deposit furnished as Annexure P-6. Mr. Sukhdev Sharma, learned counsel for the Revenue, could not dispute the argument that amount of service tax is payable in respect of the services rendered either by the contractor or by the sub contractor and that the amount of service tax in respect of the same services cannot be charged twice. We find that firstly the Tribunal was not justified in not accepting the request for adjournment for the reason the medical certificate was not attached. While seeking adjournment, on the medical ground by the counsel, the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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