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TMI Blog2022 (4) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... vider, the assessee cannot be made liable to pay the double tax. What is significant to note is that the discharge of entire tax amount is not disputed. Thus, the reverse charge mechanism would not lead to double taxation. Issue of photocopies of the invoices based on which no CENVAT Credit was allowed - HELD THAT:- It is pertinent to note that the learned Single Judge has remanded the matter for fresh consideration mainly on the ground that the assessee is ready and willing to produce the original invoices. Hence, adjudicating upon the issue of award of CENVAT Credit on the basis of the Photostat copies of the documents would become academic. In the present set of facts, without dwelling upon the said issue, more particularly, in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had submitted an application dated 03.06.2019 for settlement of the proceedings. The Settlement Commission after hearing the parties, ordered for joint sitting of both the parties. Accordingly, the joint sitting was held on various dates. Both the parties submitted the joint sitting report before the Settlement Commission. The Settlement Commission passed the final order dated 24.03.2020 confirming the service tax amount of ₹ 40,75,512/- along with interest and penalty of ₹ 5,00,000/- and ₹ 25,000/- respectively on the Director of the respondent company. The request made by the respondent for modification of the final order dated 24.03.2020 came to be rejected. Being aggrieved by the order dated 24.03.2020 passed by the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration afresh is not tenable. 5. Learned counsel appearing for the assessee placing reliance on the CBEC Circular No.341/18/2004-TRU [Pt.], dated 17.12.2004 submitted that though the said Circular was issued with respect to Goods Transport Agency Service [GTA Service] on reverse charge payment, the same analogy would be applicable to the case on hand i.e., the man power service. The reverse charge mechanism should not lead to double taxation. The tax amount being paid in full by the assessee under the service provider in the ratio 50:50, the same cannot be construed as shortage of payment of tax. 6. Nextly, it was argued that the law enunciated by the Hon ble High Courts of Bombay, Gujarat and Punjab Haryana in the case of Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is significant to note is that the discharge of entire tax amount is not disputed. Thus, the reverse charge mechanism would not lead to double taxation. We find no grounds to interfere with this finding of the learned Single Judge. Moreover, the CBEC Circular No.341/18/2004-TRU [Pt.], dated 17.12.2004 also supports the case of the assessee in this regard. 10. Insofar as the issue of photocopies of the invoices based on which no CENVAT Credit was allowed, it is pertinent to note that the learned Single Judge has remanded the matter for fresh consideration mainly on the ground that the assessee is ready and willing to produce the original invoices. Hence, adjudicating upon the issue of award of CENVAT Credit on the basis of the Photostat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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