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    <title>2025 (8) TMI 1140 - CESTAT MUMBAI</title>
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    <description>CESTAT MUMBAI - AT allowed the appeal, set aside the adjudicating authority&#039;s demand and held that applying reverse charge on the same brand-promotion services for which service tax was already discharged by the service providers would amount to impermissible double taxation. Revenue did not dispute receipt or genuineness of the services, and in light of relevant HC authority the matter could not sustain the adjudged demands; the impugned order was quashed and the appellant&#039;s liability under RCM was rejected.</description>
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      <description>CESTAT MUMBAI - AT allowed the appeal, set aside the adjudicating authority&#039;s demand and held that applying reverse charge on the same brand-promotion services for which service tax was already discharged by the service providers would amount to impermissible double taxation. Revenue did not dispute receipt or genuineness of the services, and in light of relevant HC authority the matter could not sustain the adjudged demands; the impugned order was quashed and the appellant&#039;s liability under RCM was rejected.</description>
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