Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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.
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