https://www.taxtmi.com/caselaws?id=774498 CESTAT Chennai allowed the appeal challenging classification of manpower supply service as works contract service. The appellant claimed service tax was already discharged through reverse charge mechanism by service recipient, supported by CA certificate. The tribunal found demanding service tax again would constitute double taxation, citing CBEC's own guidance against such practice. Department failed to prove mala fides required for extended limitation period. The tribunal held that when both appellant and service recipient discharged respective portions of service tax liability as evidenced by CA certificate, re-demanding the same amount was untenable. Appeal allowed, impugned order set aside. en-us Wed, 09 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 11:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774498 CESTAT Chennai allowed the appeal challenging classification of manpower supply service as works contract service. The appellant claimed service tax was already discharged through reverse charge mechanism by service recipient, supported by CA certificate. The tribunal found demanding service tax again would constitute double taxation, citing CBEC's own guidance against such practice. Department failed to prove mala fides required for extended limitation period. The tribunal held that when both appellant and service recipient discharged respective portions of service tax liability as evidenced by CA certificate, re-demanding the same amount was untenable. Appeal allowed, impugned order set aside. Case-Laws Service Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774498