Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is liable to pay service tax on reverse charge basis, amounts to double taxation on the same service, which is not permissible. Even though the service recipient is liable to pay service tax on reverse charge basis, once the service provider has paid the service tax, the same cannot be recovered twice from the recipient. Since the service tax payment by the provider is correct, it is admissible as Cenvat credit to the recipient. Therefore, neither the service tax demand against the recipient nor the demand of Cenvat credit of the same amount is sustainable.
When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is liable to pay service tax on reverse charge basis, amounts to double taxation on the same service, which is not permissible. Even though the service recipient is liable to pay service tax on reverse charge basis, once the service provider has paid the service tax, the same cannot be recovered twice from the recipient. Since the service tax payment by the provider is correct, it is admissible as Cenvat credit to the recipient. Therefore, neither the service tax demand against the recipient nor the demand of Cenvat credit of the same amount is sustainable.
Note: It is a system-generated summary and is for quick reference only.
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