https://www.taxtmi.com/caselaws?id=770749 When service tax on rent-a-cab service stood shifted to the recipient under reverse charge, and the recipient had already paid the tax, a second demand against the provider was unsustainable because the same liability cannot be recovered twice. The tribunal also held that no ST-3 return filing obligation survived for the provider during the disputed period once it was no longer liable to pay the tax, and third-party data alone did not establish suppression or mala fide conduct. On that basis, the tax demand, extended-period allegation, and penalty were set aside. en-us Tue, 13 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770749 When service tax on rent-a-cab service stood shifted to the recipient under reverse charge, and the recipient had already paid the tax, a second demand against the provider was unsustainable because the same liability cannot be recovered twice. The tribunal also held that no ST-3 return filing obligation survived for the provider during the disputed period once it was no longer liable to pay the tax, and third-party data alone did not establish suppression or mala fide conduct. On that basis, the tax demand, extended-period allegation, and penalty were set aside. Case-Laws Service Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770749