https://www.taxtmi.com/article/detailed?id=13184 Whether a service tax demand can be raised against a supplier when the recipient has already discharged liability under the Reverse Charge Mechanism. The tribunal noted that Notification No. 30/2012-ST (as amended) placed liability for manpower supply services on the recipient, and where the recipient paid the tax accordingly, pursuing a demand from the supplier would result in double taxation; the tribunal set aside the prior demand. en-us Sat, 07 Dec 2024 11:41:03 +0530 Sat, 07 Dec 2024 11:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13184 Whether a service tax demand can be raised against a supplier when the recipient has already discharged liability under the Reverse Charge Mechanism. The tribunal noted that Notification No. 30/2012-ST (as amended) placed liability for manpower supply services on the recipient, and where the recipient paid the tax accordingly, pursuing a demand from the supplier would result in double taxation; the tribunal set aside the prior demand. Articles Service Tax Sat, 07 Dec 2024 11:41:03 +0530 https://www.taxtmi.com/article/detailed?id=13184