Service tax discharged by recipient under Reverse Charge cannot be again demanded from provider

Balaji Travels Vs Commissioner of CGST & Central Excise (CESTAT Delhi) CESTAT Delhi held that rent-a-cab operator [service provider] is not liable to pay service tax in terms of Notification No. 30/2012. Notably, service tax is already discharged by service recipient under Reverse Charge Mechanism and hence the same cannot be again demanded from service provider. Facts- The appellant is registered with the service tax department for providing taxable services under the category of rent-a-cab operator services. While cross verifying the gross receipt of ITR/26AS vis-à-vis ST-3 the values r...