2009 (11) TMI 9

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..... rn by the appellant. However, certain discrepancy was noticed between the amount mentioned in the service tax return and the TDS certificate issued by Power Grid Corporation. This does not justify brushing aside the submission of the appellant and demand of service tax on the full amount. The authorities below have not indicated that the appellant has rendered services to any party other than Powe .....

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..... b operator to M/s Power Grid Corporation, Jabalpur and filed service tax returns periodically. TDS certificate issued by Power Grid Corporation indicated an amount of Rs.2,19,228/- as service tax charges paid to the appellant and the ST returns for the period 2004-05 filed by the appellant indicated only a sum of Rs.1,76,487/-. The appellant claims that service tax was not paid on the balance amou .....

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..... s mentioned in ST-3 return is incorrect and confirmation of the demand on the entire amount is clearly double taxation. 5. Learned SDR reiterates the finding of the Commissioner (Appeals). 6. I have carefully considered the submissions from both sides. TDS certificate issued by service recipient cannot be treated as if a separate income different from service charges mentioned in the servi .....

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