𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝘂𝗽𝗹𝗶𝗰𝗮𝘁𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Once the service tax liability is discharged, regardless of whether by the service provider or recipient, a second payment cannot be demanded from the appellant."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Aadarsh Sri Sai Manpower Solution (p) Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether the appellant can be held liable to pay service tax again after it was partially paid by the service recipients. 𝗦𝗲𝗿𝘃𝗶𝗰𝗲: Manpower recruitment or supply agency services.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal, citing the Karnataka High Court decision in Zyeta Interiors Pvt. Ltd., held that once the tax liability is discharged by either the service provider or recipient, no further payment can be demanded. Since the full tax was already deposited in the government’s account, the Tribunal set aside the additional tax demand and penalties on the directors.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼: 𝗧𝗶𝘁𝗹𝗲: M/s. Aadarsh Sri Sai Manpower Solution (p) Ltd. vs Commissioner, Customs, Central Excise & Service Tax 𝗦𝗘𝗥𝗩𝗜𝗖𝗘 𝗧𝗔𝗫 𝗔𝗣𝗣𝗘𝗔𝗟 𝗡𝗢. 50610 OF 2017 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 21 July 2023 📜 This decision confirms that full tax payment protects from duplicate demands, even when split between provider and recipient.