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TMI Blog2021 (10) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... terior works for commercial establishments; second petitioner happens to be it's Director; they are knocking at the doors of Writ Court for assailing the order dated 24.03.2020 issued by the first respondent-Settlement Commission at Annexure-A whereby service tax liability having been settled at a certain sum, interest & penalty have also been levied; further, immunity in terms of Section 32K of the Central Excise Act, 1944 has also been extended. 2. A number of issues having been addressed and settled by the respondent - Commission, petitioners' challenge herein is confined to only two issues that were answered adversely to them resulting in addl. tax liability of Rs. 40,75,512/- with consequential interest thereon & penalty of Rs. 50,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forthcoming at paragraph No. 6.18 of the impugned order arguably warranting dropping of punitive proceedings especially when the Assessee has already paid Rs. 2.88 Crore. (b) There is also some force in the contention of the Assessee that the entire amount due by way of tax having already reached the Exchequer, the Assessee could not have been called to make the payment once over; petitioners had availed manpower services and in terms of Section 68(2) of the Finance Act, 1994, 50% of the tax due was paid by the Assessee and the remaining 50% was remitted by the service provider; however, w.e.f. 20.06.2012 vide 30/2012-ST, this ratio was altered to 75:25 upto 01.04.2015 between the consumer & the service provider; further, it was changed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly discloses the facts of his alleged deviations to their full extent, he should not be subjected to criminal proceedings and that pecuniary settlement should put the matter to rest. d) The CBEC Circular has the following relevant part: "If service tax due on transportation of a consignment has been paid or is payable by a person liable to pay service tax, service tax should not be charged for the same amount from any other person, to avoid double taxation..." The High Courts of Bombay, Gujrat and Punjab & Haryana have taken the view that when the duty paid character and receipt are not in doubt, the credit cannot be denied relying upon procedural rules: CCE Vs. Gujrath Steelco Ltd., 2010 (255) ELT 518 - Guj: CCE Vs. SL Cropack Ltd. (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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