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TMI Blog2018 (7) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri B. Balamurugan, AC (AR) ORDER Brief facts are that appellants had availed Cenvat Credit on inputs, capital goods and input services. During the course of verification, it was found that they had received the services of manpower supply from M/s. V.M. Parthasarathy. As per law, the appellant, being the service recipient, has to discharge 75% of the service tax on manpower supply services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) upheld the same. Hence, these appeals. 2. On behalf of the appellant, the learned Counsel, Shri M. Kannan submitted that, by mistake, the appellant had paid the service tax to the service provider and the service provider had discharged the 100% service tax to the Government. He argued that the Department has no case that the services have not suffered tax. That entire service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue under manpower supply services, the Revenue cannot again demand the same from the service recipient. 3. The learned AR, Shri R. Balamurugan, supported the findings in the impugned order. 4. Heard both sides. 5. Undisputedly, the service provider has discharged entire service tax on the said services of manpower supply agency services. The only case of the Department is that 75% of the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices have suffered the entire service tax, they cannot again tax the service recipient for services. The Tribunal, in the case of Malu Electrodes Pvt. Ltd. (supra), has considered the very same issue and held that the demand in such situation cannot sustain. 7. Following the said decisions, I am of the view that the impugned orders in both these appeals cannot sustain and requires to be set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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