Court Rules Demand Against Service Provider Unfeasible Due to Full Tax Payment Under Reverse Charge Mechanism.

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....Discharge of Service tax liability - manpower recruitment or supply agency service - reverse charge mechanism - In this view of the matter, when the entire tax due has been deposited in the account of the Central Government though not entirely by the appellant as a service provider but also by the service recipients, it will not be possible to sustain the demand - AT....