CAN SERVICE TAX BE DEMANDED FROM SERVICE PROVIDER IF SERVICE RECEIVER HAS PAID TAX UNDER RCM

Service provider (individual) has provided supply of man-power service to body corporate in FY 2015-16. Service receiver has already laid service tax on RCM on said transaction. department held that - service provided is not manpower service and demanded service tax from service provider. i did find case law wherein it is held that - if service receiver has paid ST to service provider (who had charged in his bill), then service receiver not required to pay ST on RCM as it will amount to double taxation. the above case are not directly applicable in my case. request to guide…

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