2018 (7) TMI 761

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....nan, Advocate For The Respondent : Shri B. Balamurugan, AC (AR) ORDER Brief facts are that appellants had availed Cenvat Credit on inputs, capital goods and input services. During the course of verification, it was found that they had received the services of manpower supply from M/s. V.M. Parthasarathy. As per law, the appellant, being the service recipient, has to discharge 75% of the s....

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....d imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence, these appeals. 2. On behalf of the appellant, the learned Counsel, Shri M. Kannan submitted that, by mistake, the appellant had paid the service tax to the service provider and the service provider had discharged the 100% service tax to the Government. He argued that the Department has no case that the services h....

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....r has discharged the entire service tax due under manpower supply services, the Revenue cannot again demand the same from the service recipient. 3. The learned AR, Shri R. Balamurugan, supported the findings in the impugned order. 4. Heard both sides. 5. Undisputedly, the service provider has discharged entire service tax on the said services of manpower supply agency services. The only c....