𝗖𝗘𝗦𝗧𝗔𝗧 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗧𝗼𝘂𝗿 𝗢𝗽𝗲𝗿𝗮𝘁𝗼𝗿𝘀 📢 The Tribunal held: "Charging service tax again on reverse charge from the appellant would result in double taxation. As the appellant and taxi operators are in the same line of business, reverse charge is inapplicable."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Incredible Indian Moments Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Is the appellant liable to pay service tax on a reverse charge basis for taxi services it hired? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: As a tour operator, the appellant hired taxi services and availed CENVAT credit on the service tax paid by taxi operators.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that charging service tax under reverse charge on the appellant, when taxi operators already paid it, would result in double taxation. Since both parties are in the same business, the reverse charge notification is inapplicable. With no evidence of evasion, the demand was set aside. Appeal allowed.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Incredible Indian Moments Pvt. Ltd. vs. Commissioner (Appeals) and Additional Director General, DGGSTI 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 September 2023 📜 This ruling emphasizes that reverse charge cannot apply where it results in double taxation and the parties are in the same business line.