2018 (11) TMI 360

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..... 00%, 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 t .....

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..... s 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 e .....

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..... 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 that the appellant has discharged the .....

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