Service tax wrongly paid by another person

dipendra kumar (Tax & Audit Executives) (74 Points)

25 April 2016  

Kindly answer this question................

In a service, Service Provider (Individual) is liable to pay service tax on output services provided by him but Service Receiver (Company) has paid such service tax and mentioned in its ST-3.

              Now the question is, whether service provider is still obligized to pay such service tax whatever, already,has been paid by service receiver. IF yes then how to be adjusted such the service tax amount already paid by service provider.