𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝗼𝘂𝗯𝗹𝗲 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗮𝗻𝗱 𝗦𝗘𝗭 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 📢 The Tribunal held: "Service tax cannot be demanded twice on the same service, even if the liable party did not pay it, but another party did. Services provided to SEZ are exempt from service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Saraswati Engineering 𝗜𝘀𝘀𝘂𝗲: Whether the appellant can avail a 75% abatement and if the service falls under Manpower Recruitment & Supply Agency Service?

𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant provided Erection, Installation, and Commissioning Services but classified it as Manpower Recruitment & Supply Agency Services, paying 25% of the service tax while the recipient paid 75%. The department alleged the appellant owed the remaining 75% and also demanded tax on services provided to Reliance Industries Limited (SEZ).

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that the appellant's services were classified as Erection, Installation, and Commissioning, not Manpower Supply. Since the full service tax was paid (25% by the appellant, 75% by the recipient), double taxation is not permissible. Services to SEZ, including Reliance Industries, are tax-exempt. The appeal was allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Saraswati Engineering vs. C.C.E. & S.T.-Rajkot 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.12079 of 2016 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 20 December 2023 📜 This ruling confirms that service tax cannot be levied twice, and services provided to SEZ units are exempt from service tax.