Non-payment of service tax - Double Taxation - Service receiver...

Non-payment of service tax - Double Taxation - Service receiver had already discharged the service tax liability - The Appellate Tribunal acknowledged that the service receiver had deposited the entire service tax amount on the works contract services provided by the appellant. It noted precedent indicating that once tax is paid by the service recipient, the Revenue cannot confirm the same tax against the service provider to avoid double taxation. - Regarding the limitation period, the Tribunal agreed with the appellant that invoking an extended period was unjustified. It referenced decisions indicating that when services rendered are reflected in public documents like Balance Sheets and Income Tax Returns, the invocation of an extended limitation period is not warranted unless there is evidence of mala fide intention.