https://www.taxtmi.com/caselaws?id=148564 The Commissioner allowed the appeal, setting aside the Order-In-Original passed by the Assistant Commissioner, holding that the appellant should not be liable to pay Service tax again as the service providers had already paid the tax. The Commissioner emphasized that demanding tax from the appellant would amount to double taxation and cited legal decisions supporting the appellant's position. The interpretation of Rule 2(i)(v) of the Service Tax Rules, 1994, and the applicability of Notification No. 35/2004-S.T. were crucial in determining the outcome. en-us Fri, 10 Jul 2009 00:00:00 +0530 Tue, 18 Jul 2017 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148564 The Commissioner allowed the appeal, setting aside the Order-In-Original passed by the Assistant Commissioner, holding that the appellant should not be liable to pay Service tax again as the service providers had already paid the tax. The Commissioner emphasized that demanding tax from the appellant would amount to double taxation and cited legal decisions supporting the appellant's position. The interpretation of Rule 2(i)(v) of the Service Tax Rules, 1994, and the applicability of Notification No. 35/2004-S.T. were crucial in determining the outcome. Case-Laws Service Tax Fri, 10 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148564