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2017 (7) TMI 347 - AT - Service TaxManpower recruitment service - N/N. 30/2012 and 45/2012 - reverse charge - Held that: - there is no dispute service tax liability of the services rendered by the service the appellant stands discharged. Again taxing the appellant 75% of the amount of the value of the services as a recipient of the service, would amount to double taxation which is not the mandate of FA, 1994 - reliance placed in the case of Navyug Alloys Pvt Ltd. [2008 (8) TMI 100 - CESTAT AHEMDABAD], where same issue came up before the Bench in respect of the services rendered by GTA services wherein the service provider discharged the service tax liability and demands were raised from the service recipient, and it was held that once the tax is already paid on the services, it was not open to the Department to confirm the same against the appellant, in respect of the same services. CENVAT credit - reverse charge - Held that: - if the service provider discharges the entire service tax liability, the appellant is eligible to avail the CENVAT Credit of the said amount which has been taxed and deposited with the government as it is settled law that an assessment cannot be called in question in the hands of the recipient of the services. Appeal allowed - decided in favor of appellant.
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