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2017 (11) TMI 1726 - AT - Service TaxManpower Recruitment Agency service - demand of 75% of Service Tax - N/N. 30/2012-ST dt 20.6.2012 - in one case demand was paid on being pointed out - in another case, appellant did not pay service tax as supplier paid 100% of tax, and appellant claims that no demand is sustainable against the appellant - Held that:- As per N/N. 30/2012-ST dt 20.6.2012 there is no dispute that the appellant was required to pay 75% of the Service Tax on ‘Manpower Recruitment Agency Service’ availed. For the initial period, on pointing out by the Revenue the appellant immediately paid Service Tax. In that circumstance, the said demand is not sustainable against the appellant. For the another invoice on which the appellant did not pay Service Tax but the service provider paid the 100% of Service Tax. In that circumstance, the appellant is not required to pay 75% of the Service Tax in terms of Notification No. 30/2012-ST dt 20.6.2012 - in such case, if the payment has made by the appellant, the same shall become double taxation against the appellant which is not permissible in the law. Demand set aside - appeal allowed - decided in favor of appellant.
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