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TMI Blog2024 (9) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in M/S. ZYETA INTERIORS PVT. LTD. SHRI. AMIT PRAKASH, DIRECTOR OF M/S. ZYETA INTERIORS PVT. LTD, VERSUS THE VICE CHAIRMAN SETTLEMENT COMMISSION, CHENNAI, THE PRINCIPAL COMMISIONER OF GST AND CENTRAL EXCISE, BANGALORE [ 2021 (10) TMI 233 - KARNATAKA HIGH COURT] where it was held that 'once the tax liability is discharged regardless of the persons who discharge, the Assessee cannot be asked to pay the tax again.' Following the decision of the Karnataka High Court, the Principal Bench in M/S. AADARSH SRI SAI MANPOWER SOLUTION (P) LTD., SHRI MADAN SINGH RAWAT, DIRECTOR AND SHRI TRILOK SINGH RAWAT, DIRECTOR VERSUS COMMISSIONER, CUSTOMS, CENTRAL EXCISE SERVICE TAX, DEHRADUN, UTTRAKHAND [ 2023 (7) TMI 917 - CESTAT NEW DELHI] also ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding commercial, industrial buildings or civil structures. During the scrutiny, it was observed that the appellant have paid service tax at the rate of 6.18% being the 50% of the applicable rate of 12.36% availing the benefit of Notification No.30/2012 ST dated 20.06.2012 on the taxable value of the Works Contract Service during the period July 2012 to March 2016. On perusal of the bills, it was noticed that the appellant did not provide service under composite contract to be eligible to pay service tax under works contract service at the rate of 6.18% under the reverse charge mechanism. As per the Revenue, the bills are raised for charges for Cleaning and Charges for Kiln Recanting Work, which do not fall under the category of work contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hasis have been laid that where the government has received the entire amount of tax, the assessee cannot be called upon to make payment, even if it had deposited some portion of the tax dues and the remaining portion was deposited by the service provider. 6. Following the decision of the Karnataka High Court, the Principal Bench in M/s.Aadarsh Sri Sai Manpower Solution Pvt. Ltd. 2023(7)TMI 917-CESTAT New Delhi also observed that when the entire tax due has been deposited in the account of the Central Government though not entirely by the appellant as the service provider but also by the service recipients, it will not be possible to sustain the demand. 7. The learned Counsel for the appellant has relied on the decision of the Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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