9911796707
TMI Blog2025 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... n followed. This court finds that the observations made on the aspect of double taxation under two different tax regime are relevant and deserves to be followed. Due to the special features available in GST Regime, the Learned Member of Single Member Bench of Chennai in M/S. THIRUMAL FAÇADE SOLUTIONS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2023 (2) TMI 1252 - CESTAT CHENNAI] has correctly held that there cannot be a double taxation. It is for department to choose whether it would like to refund tax or give credit under GST regume. Since in this case tax on the same transaction has been suffered twice, therefore, as per the provision of Finance Act, 1994 including provisions of refund as have been borrowed from Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The Learned Authorised Representative opposes the prayer on the ground that tax was appropriately paid under the provisions of Finance Act, 1994 as it then existed and therefore, there was no question of allowing the refund of duty which was paid in accordance with law. 3. This court has gone through the rival contentions. It is of the view that the issue of double taxation on the same transaction under two tax regime was considered in para 4 on merits of the aforesaid case which is reproduced below: "4. I find that that the appellant is involved in civil construction and works contract service and the completion of a project is spread over a period of time. They have filed a Trans1 declaration for the service tax paid on advances a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to the natural justice not having been followed. This court finds that the observations made on the aspect of double taxation under two different tax regime are relevant and deserves to be followed. The reason for this are as follows: * The provisions of Finance Act 1994, at the relevant time, required taxes to be paid in advance especially for the contract which were going to run for long. Accordingly, the tax was discharged by the party in accordance with those provisions. * Under GST Regime taxes were again required to be paid on value of any supply which included the supply completed. The GST provisions also enabled the credit under the Finance Act to be carried forward under the GST Regime by filing of Trans-I returns etc, so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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