https://www.taxtmi.com/caselaws?id=762198 CESTAT Ahmedabad held that when a service provider has already paid 100% service tax on manpower supply and security services, the service recipient cannot be demanded to pay service tax again on reverse charge basis. The tribunal ruled this would constitute impermissible double taxation on the same service. Since the service provider correctly paid the service tax, the recipient is entitled to Cenvat credit. Both the service tax demand and Cenvat credit demand against the appellant were held unsustainable. Appeal allowed. en-us Mon, 25 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762198 CESTAT Ahmedabad held that when a service provider has already paid 100% service tax on manpower supply and security services, the service recipient cannot be demanded to pay service tax again on reverse charge basis. The tribunal ruled this would constitute impermissible double taxation on the same service. Since the service provider correctly paid the service tax, the recipient is entitled to Cenvat credit. Both the service tax demand and Cenvat credit demand against the appellant were held unsustainable. Appeal allowed. Case-Laws Service Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762198