Demand of service tax cannot be raised when the tax liability has already been discharged under RCM


Last updated: 04 December 2024

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in the case of Utility Labour Suppliers v. Commissioner of C.E.-Ahmedabad-II [Service Tax Appeal No. 10780 of 2022-DB dated November 26, 2024] held that demand of service tax cannot be raised when the tax liability has already been discharged under RCM.

Citation :
Service Tax Appeal No. 10780 of 2022-DB dated November 26, 2024

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Bimal Jain
Published in GST
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