𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁: 𝗡𝗼 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗥𝗲𝗳𝘂𝗻𝗱 𝗡𝗲𝗲𝗱𝗲𝗱, 𝗥𝗲𝘃𝗲𝗻𝘂𝗲 𝗔𝗽𝗽𝗲𝗮𝗹 𝗗𝗶𝘀𝗺𝗶𝘀𝘀𝗲𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: If service tax is wrongly collected, it must be deposited with the government. Revenue accepted the order, appeal dismissed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: Principal Commissioner, CGST, Delhi-South 𝗜𝘀𝘀𝘂𝗲:The respondent claimed Cenvat Credit for "Works Contract Services," while Revenue classified it as "Construction of Complex" services.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Court ruled that if an amount collected as service tax is not required, it must be deposited with the Central Government under Section 73A(2). Since Revenue accepted the Commissioner’s decision to drop a ₹2.44 crore demand, no further claim can be raised. No suppression of facts was found.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Principal Commissioner, CGST, Delhi-South Vs M/s Emaar MFG Land Ltd. 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 February 2023 📜 This case highlights the importance of clear classification of services and the obligations of businesses when service tax is erroneously collected, ensuring transparency in compliance.