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Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even though the appellant was liable to pay service tax under the reverse charge mechanism, the service provider had already discharged the service tax liability. The revenue authorities accepted this payment and dropped proceedings against the appellant. The Tribunal, relying on previous decisions, held that when a service provider pays service tax for services where the recipient is liable, demanding the same tax from the recipient is unsustainable. Since the transport agency had paid service tax, the appellant is eligible for CENVAT credit on that amount. Consequently, the demand against the appellant was set aside as untenable.
Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even though the appellant was liable to pay service tax under the reverse charge mechanism, the service provider had already discharged the service tax liability. The revenue authorities accepted this payment and dropped proceedings against the appellant. The Tribunal, relying on previous decisions, held that when a service provider pays service tax for services where the recipient is liable, demanding the same tax from the recipient is unsustainable. Since the transport agency had paid service tax, the appellant is eligible for CENVAT credit on that amount. Consequently, the demand against the appellant was set aside as untenable.
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