2017 (11) TMI 1726

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..... : Shri K J Kinariwala, Authorised Representative ORDER Per : Mr Ashok Jindal, The appellant is in appeal against the impugned order wherein demand was confirmed of Service Tax on account of 'Manpower Recruitment Agency service' in terms of the Notification No. 30/2012-ST dt 20.6.2012. 2. The facts of the case are that in the month of July 2012 the appellant availed the Service of 'Manpower R .....

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..... submitted as the supplier of the service, itself has paid 100% Service Tax, therefore, no demand is sustainable against the appellant as the whole Service Tax on the said service has already recovered by the Revenue and no double tax can be demanded from the appellant. 3. To support his contention, he relied on the decision of this Tribunal in the case of Omeri India Pvt Ltd vide order No A/1321 .....

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..... ved that if the payment has made by the appellant, the same shall become double taxation against the appellant which is not permissible in the law. In that circumstance, the demand of Service Tax in terms of Notification No. 30/2012-ST dt 20.6.2012 is not sustainable against the appellant. 7. In the result, the impugned order is not sustainable, therefore, the same is set aside, therefore, the ap .....

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