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2013 (8) TMI 782 - AT - Service TaxDouble taxation - services have been provided by two persons jointly - one partner has discharge the service tax - demand of service tax from another partners also - Commercial coaching and training services - Revenue had raised demand against the assesse on the ground that they were also beneficiary of the said services - Held that:- There was no dispute that the commercial coaching services had been provided by two persons jointly - The service had been provided once, amount of service tax had been collected once and service tax have been paid by MAAC, the service tax can not be demanded from assesse for the same transaction/service for the second time legally - in the strict legal sense double taxation mean taxing the same property or subject matter twice -Demanding service tax on the taxable value on which service tax had already been paid under the same service would definitely lead to double taxation - Classification of service rendered was not the subject matter of the notice and nor the matter falls under my jurisdiction, being beyond the issue involved in the show cause notice - there was no prima facie reason to direct the assesse to deposit any amount of tax or penalty - Stay granted – Decided in favor of assessee.
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