RCM would not lead to double taxation for non-strict adherence to ratio

Vice Chairman Settlement Commission Vs Zyeta Interiors Pvt. Ltd (Karnataka High Court)

Whatever the ratio, the tax in its entirety has reached the hands of the ex-chequer. Merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for payment of tax insofar as the assessee and the service provider, the assessee cannot be made liable to pay the double tax. What is significant to note is that the discharge of entire tax amount is not disputed. Thus, the reverse charge

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