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CESTAT : Depositor immaterial once tax collected against construction service paid to Revenue's credit

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CESTAT sets aside demand against real-estate developer, so long service tax collected from customers on construction services deposited with Revenue, it is immaterial who deposits the same; Assessee not providing construction services per se but service tax collected from customers paid to contractors, who in turn deposited it with Revenue; Rejects Adjudicating Authority’s observation that assessee liable to deposit service tax collected from customers in terms of Sec 73A, despite payment by its sub-contractors; Revenue barred from receiving service tax twice in respect of same construction activities – once from contractor and second time from person collecting the same; Since sub-contractor already deposited tax amount with Revenue, demand against assessee u/s 73A unsustainable  : Delhi Tribunal

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Guest Saturday, 22 September 2018

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