TMI Blog2018 (6) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... any evidence to controvert the factual finding that the amount of service tax due to the Government is discharged by the service providers, there is no hesitation to hold that the impugned order is correct and legal, and does not require any interference - appeal dismissed. - ST/87990/2017 - A/86110/2018 - Dated:- 20-3-2018 - Shri M V Ravindran, Member (Judicial) Shri D. Shinde, Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 30/2012-ST dated 20/06/2012 it is the duty cast upon the recipient for discharge of service tax liability under reverse charge mechanism for the services received for 'manpower supply agency services' and the tax liability has to be on the 75% of the value of the services rendered. It is his submission that the respondent has not discharged the same and the tax liability needs to be f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of various higher forums in their support as mentioned in their appeal. 29. xxxx 30. Thus, it is observed that during the period from 01-07-2012 to 01-11-2012, though the liability to discharge Service tax on 75% of the value of Manpower Services received was lying on the appellant, the same was already paid by the service providers and hence demanding the same from the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77 ibid is being kept intact. 6. Thus, the above said factual findings of the first appellate authority that the service providers have discharged the entire service tax due for the services provided is not controverted by Revenue in the grounds of appeal in any form. In the absence of any evidence to controvert the factual finding that the amount of service tax due to the Government is disc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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