https://www.taxtmi.com/caselaws?id=758309 The Tribunal ruled in favor of the appellant, a construction service provider, by setting aside the demand for additional service tax. The Tribunal determined that the appellant's partial tax payment, combined with the service recipient's contribution, fully discharged the tax liability. It emphasized that once the government receives the entire tax amount, the assessee cannot be compelled to pay again, thereby preventing double taxation. Consequently, the Tribunal found the demand unsustainable, allowing the appeal and negating the need to address extended limitation, interest, or penalty issues. en-us Tue, 10 Sep 2024 00:00:00 +0530 Thu, 12 Sep 2024 07:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758309 The Tribunal ruled in favor of the appellant, a construction service provider, by setting aside the demand for additional service tax. The Tribunal determined that the appellant's partial tax payment, combined with the service recipient's contribution, fully discharged the tax liability. It emphasized that once the government receives the entire tax amount, the assessee cannot be compelled to pay again, thereby preventing double taxation. Consequently, the Tribunal found the demand unsustainable, allowing the appeal and negating the need to address extended limitation, interest, or penalty issues. Case-Laws Service Tax Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758309