https://www.taxtmi.com/caselaws?id=345235 Service tax could not be levied again on the recipient under reverse charge where the service provider had already discharged tax on the full invoice value and the department had accepted that payment, as a second levy would amount to double taxation. On the same footing, CENVAT credit could not be denied merely because the recipient was not the direct payer, since the tax had already been paid and deposited by the provider. Demand, interest, and penalty were therefore unsustainable. en-us Thu, 11 May 2017 00:00:00 +0530 Wed, 12 Jul 2017 07:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345235 Service tax could not be levied again on the recipient under reverse charge where the service provider had already discharged tax on the full invoice value and the department had accepted that payment, as a second levy would amount to double taxation. On the same footing, CENVAT credit could not be denied merely because the recipient was not the direct payer, since the tax had already been paid and deposited by the provider. Demand, interest, and penalty were therefore unsustainable. Case-Laws Service Tax Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345235