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TMI Blog2024 (10) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... held ' Whatever the ratio, the tax in its entirety has reached the hands of the ex-chequer. Merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for payment of tax insofar as the assessee and the service provider, 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.' As can be seen from the finding recorded by this Court at paragraph No.9 of the order, so long the discharge of entire tax amount is not disputed and reverse charge mechanism would lead to double taxation, petitioner cannot be made liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that pursuant to inspection being conducted on 09.03.2023 under Section 67 (1) of the Central Goods and Services Tax Act, 2017, the petitioner received communication dated 03.07.2023 from the Senior Intelligence Officer, DGGI, to which the petitioner submitted a reply, in pursuance of which, a communication under Section 73 (5)/74 (5) was issued to the petitioner. Petitioner submitted a reply dated 11.12.2023, which was accepted by respondent No. 2 and Show Cause Notice was issued to the petitioner calling upon them to pay a sum o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted against the order dated 18.08.2021 passed in W.P.No.9636/2020, whereby the petition filed by the respondents assessees has been allowed in part quashing the impugned part of the orders, matter was remitted to the Settlement Commission for consideration afresh in accordance with law and after notice to the stakeholders. 2. The respondent-M/s. Zyeta Interiors Pvt. Ltd., a company registered under the provisions of the Companies Act, 1956 is engaged in the business of carrying out design, supply and installation of interior works mainly for commercial establishments. The respondent is registered under the Service Tax Provisions vide ST Registration No.AAACZ3238JST001. Pursuant to the show cause notice dated 28.08.2018 issued by the Princip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 with effect from 20.06.2012 vide 30/2012-ST and the same remained up to 01.04.2015. Thereafter, it was modified to 100% qua the consumer with effect from 01.04.2015. In terms of the said provision, the assessee was required to pay 75% of the tax. The tax paid in the ratio of 50:50 i.e., by the assessee and the service provider not being in conformity with the existing provisions of the Act applicable at the relevant time, the learned Single Judge ought not to have reversed the findings of the Settlement Commission in this regard. 4. Secondly, the learned counsel for the respondent/assessees argued that the photocopies of the invoices not being the required documents to award CENVAT Credit prescribed under Rule 9 of the CENVAT Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ularly in the facts and circumstances of the case where the respondent-assessee has made it clear that they are ready and wiling to produce the originals of the invoices and hence seeks for dismissal of the Writ Appeal. 8. Having considered the rival submissions of the learned counsel appearing for the parties and perusing the material on record, the two legal issues addressed by the Writ Court has been considered. 9. As regards the issue of double taxation, we find no exception. Whatever the ratio, the tax in its entirety has reached the hands of the ex-chequer. Merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for payment of tax insofar as the assessee and the service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so long the discharge of entire tax amount is not disputed and reverse charge mechanism would lead to double taxation, petitioner cannot be made liable to pay double tax as held in the aforesaid order. 8. In my considered opinion, judgment of this Court in M/s. Zyeta Interiors Pvt. Ltd., and Anr Vs. The Vice Chairman Settlement Commission and Anr is directly and squarely applicable to the facts of the case on hand and present appeal deserves to be disposed of in terms of the aforesaid judgment. 9. In the result, I pass the following: ORDER i) Petition is hereby allowed. ii) Impugned order at Annexure-A is hereby quashed. iii) The matter is remitted back to respondent No. 1 for verification as to whether the services provider has paid necess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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