Service Tax Demand Not Applicable When Paid under RCM: CESTAT Ahmedabad

Utility Labour Suppliers Vs Commissioner Of C.E. (CESTAT Ahmedabad) Demand of service tax cannot be raised when the tax liability has already been discharged under RCM: CESTAT Ahmedabad Summary: In the case of Utility Labour Suppliers v. Commissioner of C.E.-Ahmedabad-II, the CESTAT Ahmedabad ruled that service tax cannot be demanded from the appellant if the tax liability has already been discharged under the Reverse Charge Mechanism (RCM). The appellant, a manpower supplier, was initially issued a Show Cause Notice for under-declaring taxable value in their ST-3 returns. However, it was est...