2025 (8) TMI 1140

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....s, chassis and parts thereof. In the course of provision of the business activities, the appellants during the disputed period, had entered into different agreements with M/s DNA Entertainment Networks (P) Ltd., Royal Challengers Sports (P) Ltd., KPH Dream Cricket (P) Ltd. and Wizcraft International Entertainment (P) Ltd., for provision of the services under the category of 'brand promotion'/'event management services' during the IPL 2014 and IIFA 2014. For provision of such brand promotion services, the said service providers had issued the invoices to the appellants, showing therein the service tax element, which was paid by the appellants and the said service tax amount was also duly paid by those service providers into the Central Gover....

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....viders, the self-same transaction cannot be subjected to levy of service tax at the appellants' end, as it would amount to double taxation, for which, there is no mechanism being provided in the Service Tax statute. We find that the issue arising out of the present dispute is no more open for any debate, in view of the judgment of Hon'ble Karnataka High Court in the case of Zyeta Interiors Pvt. Ltd. Vs. Vice Chairman Settlement Commission, Chennai - 2021 (10) TMI 233 -KARNATAKA HIGH COURT. The relevant paragraph reported in the said judgement is quoted herein below: - "4(b) There is also some force in the contention of the assessee that the entire amount due by way of tax having already reached the Exchequer, the assessee could....