https://www.taxtmi.com/caselaws?id=757701 CESTAT Ahmedabad held that appellant was not liable to pay service tax under reverse charge mechanism where service provider had already discharged the tax liability. The tribunal ruled that recovery of service tax twice on the same service is impermissible, following precedent in Dhariwal Industries Limited. Since transport agency had paid service tax which was accepted by revenue authorities, no additional demand could be raised against appellant. The tribunal further held that appellant was eligible for CENVAT credit as the payment constituted service tax, not mere deposit. The impugned order was set aside and appeal allowed. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757701 CESTAT Ahmedabad held that appellant was not liable to pay service tax under reverse charge mechanism where service provider had already discharged the tax liability. The tribunal ruled that recovery of service tax twice on the same service is impermissible, following precedent in Dhariwal Industries Limited. Since transport agency had paid service tax which was accepted by revenue authorities, no additional demand could be raised against appellant. The tribunal further held that appellant was eligible for CENVAT credit as the payment constituted service tax, not mere deposit. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757701