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2024 (4) TMI 225 - AT - Service TaxClassification of services - manpower supply services - reverse charge mechanism - N/N. 30/2012-ST dated 26.06.2012 - It is a case of the appellant that they had been paying the service tax in respect of all the services received to the provider of service tax, who has inter-deposited the service tax - HELD THAT:- It is evident that the fact of payment of service tax under forward charge by the service provider is not in dispute. On perusal of the invoices it is evident that the service provider is a registered service provider, registered with the department and has issued the invoices to the appellant indicating the amount of service tax, educations cess and higher education-cess. Appellant, while making the payment have made the entire tax amount indicated in the invoices undisputedly. Further on the invoices the services provided are indicated as “cleaning services, Assembling services etc. These services are not the services specified in the notification No 30/2012-ST and thus are not the services on which the appellant was required to discharge the tax liability under partial reverse charge mechanism. The service provider who is also registered with the Department was required to discharge the service tax liability under these category. Invoice show the complete transactions, service tax liability has been correctly discharged in the manner as prescribed under law. It is settled law that classification of service from one category to another category could not have been altered at the end of recipient of service to demand service tax under some other category of taxable service. There are no merits in the demand made by the impugned order and the same is set aside - As the demand has been set aside so is the penalty imposed - appeal allowed.
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