https://www.taxtmi.com/caselaws?id=361503 Service tax under reverse charge on manpower supply services was held unsustainable where the service providers had already discharged the entire tax liability, and Revenue did not rebut that finding. The demand would have resulted in double taxation, so the appellate order deleting the demand was upheld. As the basic demand failed, interest and penalty under Section 78 could not survive. However, the procedural penalty under Section 77 remained intact. en-us Tue, 20 Mar 2018 00:00:00 +0530 Fri, 08 Jun 2018 08:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361503 Service tax under reverse charge on manpower supply services was held unsustainable where the service providers had already discharged the entire tax liability, and Revenue did not rebut that finding. The demand would have resulted in double taxation, so the appellate order deleting the demand was upheld. As the basic demand failed, interest and penalty under Section 78 could not survive. However, the procedural penalty under Section 77 remained intact. Case-Laws Service Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361503