https://www.taxtmi.com/caselaws?id=447100 CESTAT New Delhi held that appellant service provider was not liable for additional service tax on packaging services provided to recipient under works contract service. The tribunal found that 100% tax liability was already discharged through 50% payment by appellant and 50% by service recipient under Notification No. 30/2012-ST. Department's demand for additional tax from appellant would constitute double taxation on same service. Extended period of limitation was wrongly invoked as no tax evasion occurred and returns were regularly filed. Appeal allowed. en-us Mon, 18 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 09:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447100 CESTAT New Delhi held that appellant service provider was not liable for additional service tax on packaging services provided to recipient under works contract service. The tribunal found that 100% tax liability was already discharged through 50% payment by appellant and 50% by service recipient under Notification No. 30/2012-ST. Department's demand for additional tax from appellant would constitute double taxation on same service. Extended period of limitation was wrongly invoked as no tax evasion occurred and returns were regularly filed. Appeal allowed. Case-Laws Service Tax Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447100