Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Page of 4792
Press 'Enter' after typing page number.
701 to 720 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
TaxTMI 
of 4792
Join Channel
TaxTMI 
