Demand of tax under RCM unsustainable as service provider collected and deposited the tax

Chemix Oil Pvt Ltd Vs Commissioner of CE & ST (CESTAT Chandigarh) CESTAT Delhi held that if tax is payable under RCM, however, service provider has duly collected the service tax and deposited the same to the Government. Demanding service tax under RCM from the service receiver will amount to double taxation and hence such demand not sustainable. Facts- The appellant is registered with service tax department and was engaged in providing job work to M/s. Hindustan Unilever Ltd., Baddi and was paying service tax on the job charges received from M/s.HUL, Baddi. The appellant’s premises was ...