https://www.taxtmi.com/caselaws?id=758374 CESTAT Ahmedabad held that service recipient cannot be demanded to pay service tax on 75% of taxable value for manpower supply services when service provider has already paid service tax on 100% of the service value. The tribunal ruled that service tax cannot be demanded twice on the same activity and value, as it would constitute unjust enrichment to the government, which is impermissible in law. Since the entire service tax liability was already discharged by the service provider, no further demand could be recovered from the appellant service recipient. The impugned order was set aside and appeal was allowed. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 08:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758374 CESTAT Ahmedabad held that service recipient cannot be demanded to pay service tax on 75% of taxable value for manpower supply services when service provider has already paid service tax on 100% of the service value. The tribunal ruled that service tax cannot be demanded twice on the same activity and value, as it would constitute unjust enrichment to the government, which is impermissible in law. Since the entire service tax liability was already discharged by the service provider, no further demand could be recovered from the appellant service recipient. The impugned order was set aside and appeal was allowed. Case-Laws Service Tax Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758374