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    <title>No demand of Taxes under Reverse Charge if Tax Already Discharged by Service Provider under forward charge</title>
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    <description>Service tax under the Reverse Charge Mechanism cannot be demanded again from the recipient where the service provider has already discharged the entire tax liability on the same taxable service, because a second demand on the same transaction would amount to double taxation and there would be no loss of revenue to the exchequer. Payment made by the service provider may be treated as payment on behalf of the recipient, but the benefit applies only if the assessee conclusively proves full payment by the provider.</description>
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      <description>Service tax under the Reverse Charge Mechanism cannot be demanded again from the recipient where the service provider has already discharged the entire tax liability on the same taxable service, because a second demand on the same transaction would amount to double taxation and there would be no loss of revenue to the exchequer. Payment made by the service provider may be treated as payment on behalf of the recipient, but the benefit applies only if the assessee conclusively proves full payment by the provider.</description>
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