https://www.taxtmi.com/caselaws?id=787268 Partial reverse charge requires apportioned service-tax liability between the provider and recipient. Where the provider has actually discharged the entire tax on the same service, a further demand against the recipient would result in double taxation and cannot survive to that extent. Verification is required of whether providers paid the full liability, including any payment made on the recipient's behalf. For any unpaid recipient portion, demand, interest and penalty may be sustained. Revenue neutrality does not by itself prevent use of the extended limitation period or penalty where the recipient knew its statutory obligations and cannot establish that the provider discharged the liability. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787268 Partial reverse charge requires apportioned service-tax liability between the provider and recipient. Where the provider has actually discharged the entire tax on the same service, a further demand against the recipient would result in double taxation and cannot survive to that extent. Verification is required of whether providers paid the full liability, including any payment made on the recipient's behalf. For any unpaid recipient portion, demand, interest and penalty may be sustained. Revenue neutrality does not by itself prevent use of the extended limitation period or penalty where the recipient knew its statutory obligations and cannot establish that the provider discharged the liability. Case-Laws Service Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787268