https://www.taxtmi.com/caselaws?id=762434 CESTAT Allahabad held that service tax demand on technical testing and analysis services was not tenable where the service recipient had already paid tax under reverse charge mechanism. The tribunal found that testing of mint samples was not covered under RCM provisions of Finance Act 1994 and Service Tax Rules 1994. Since the service recipient had discharged the tax liability, demanding tax again from the service provider would constitute impermissible double taxation. The appeal was allowed, setting aside the demand, interest, and penalty imposed on the autonomous government body. en-us Thu, 28 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762434 CESTAT Allahabad held that service tax demand on technical testing and analysis services was not tenable where the service recipient had already paid tax under reverse charge mechanism. The tribunal found that testing of mint samples was not covered under RCM provisions of Finance Act 1994 and Service Tax Rules 1994. Since the service recipient had discharged the tax liability, demanding tax again from the service provider would constitute impermissible double taxation. The appeal was allowed, setting aside the demand, interest, and penalty imposed on the autonomous government body. Case-Laws Service Tax Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762434