Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1173 - CESTAT KOLKATATelephone Service - Internet Telecommunication Service - Leased Circuit Service - Reverse Charge Mechanism - demand of Service Tax - Held that:- Since all the relevant documents showing that the service tax was paid by the appellant to the service providers were filed before the Adjudicating Authority, the demand cannot be collected again from the appellant. This is a case of procedural lapse and it has been decided in various decisions by the Tribunal, Hon’ble High Courts and Hon’ble Supreme Court time and again that tax cannot be demanded for the second time once it has been established that it was already paid by the appellant. Appeal allowed - decided in favor of appellant.
|