2017 (11) TMI 1726

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....dvocate For The Respondent (s) : Shri K J Kinariwala, Authorised Representative ORDER Per : Mr Ashok Jindal, The appellant is in appeal against the impugned order wherein demand was confirmed of Service Tax on account of 'Manpower Recruitment Agency service' in terms of the Notification No. 30/2012-ST dt 20.6.2012. 2. The facts of the case are that in the month of July 2012 the appe....

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....me. 3. The Ld Counsel for the appellant submitted as the supplier of the service, itself has paid 100% Service Tax, therefore, no demand is sustainable against the appellant as the whole Service Tax on the said service has already recovered by the Revenue and no double tax can be demanded from the appellant. 3. To support his contention, he relied on the decision of this Tribunal in the case....