https://www.taxtmi.com/caselaws?id=759411 CESTAT Ahmedabad allowed the appeal in a reverse charge mechanism case. The department demanded 75% service tax from the appellant as service recipient under reverse charge for manpower agency services. However, the tribunal found that 100% service tax was already discharged by the service provider, evidenced in invoices. Following Kerala Ceramics Ltd precedent, CESTAT held that once service tax is fully paid, it cannot be recovered twice from another person. The demand was set aside as it would constitute impermissible double recovery of the same tax liability. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 30 Sep 2024 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759411 CESTAT Ahmedabad allowed the appeal in a reverse charge mechanism case. The department demanded 75% service tax from the appellant as service recipient under reverse charge for manpower agency services. However, the tribunal found that 100% service tax was already discharged by the service provider, evidenced in invoices. Following Kerala Ceramics Ltd precedent, CESTAT held that once service tax is fully paid, it cannot be recovered twice from another person. The demand was set aside as it would constitute impermissible double recovery of the same tax liability. Case-Laws Service Tax Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759411