Service Tax not payable when paid to vendor instead of paying to Govt. under RCM

Mahanadi Coalfields Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

The only issue involved in this appeal is whether the appellant is liable to deposit service tax under Security Service under reverse charge when the entire service tax amount has been reimbursed to the service provider who has deposited the same with the Govt. Treasury as claimed by the appellant.

I find that the original authority while confirming demand has observed that since the tax paid challans copies do not have legible bank seal, the same could not be rel

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