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TMI Blog2014 (7) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to remit service tax under Section 73 A(2) does not arise on the basis of a mere permission in an agreement that the liability to compensate/reimburse to service tax liability of the service provider, is on the service recipient. Sub-section (3) of Section 73(A) requires a notice to be issued to show cause why the amount, as specified in the notice, in respect of a liability arising under Section 1 and 2, should not be paid by the Noticee to the credit the Central Government. - The show cause notice in this case failed to allege that the appellant had collected service tax of ₹ 41,18,665/- from the Delhi Jal Board - Impugned order unsustainable - Decided in favour of assessee. - Appeal No.ST/58002/2013-CU(DB) - Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial or industrial purposes but were executed as public works, for reservoirs, sewerage treatment plants or municipalities including ERA Jammu, Jaipur Municipal Corporation, and Delhi Jal Board, etc. The ld. Adjudicating Authority accepted the classification of the taxable service proposed by the appellant and concluded that the services fall within the ambit of Commercial or Industrial Construction Service. The Adjudicating Authority also accepted that the several works executed by the appellant fall outside the ambit of the taxable service as defined in the Act. Consequently, the substantive demand for service tax was dropped. 4. However, in para-39 of the impugned order, the Authority confirmed a demand for ₹ 4,18,665/- on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The liability to remit service tax under Section 73 A(2) does not arise on the basis of a mere permission in an agreement that the liability to compensate/reimburse to service tax liability of the service provider, is on the service recipient. A factual finding that a person has collected service tax is a condition precedent for passing an order under Section 73A(2) read with sub-section (4) thereof. Sub-section (4) specifically enjoins that an order should be passed under this provision only after considering the representation, if any, made by the person on whom the notice is served under sub-section (3) and to determine the amount due from such person, not being in excess of the amount specified in the notice. Sub-section (3) of Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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