Court :
CESTAT, Hyderabad
Brief :
The CESTAT, Hyderabad in the case of M/s Arunachala Logistics (P) Ltd. v. Commissioner of Central Tax, Hyderabad [Service Tax Appeal No. 30548 of 2018, Final Order No. A/30129/2026, order dated February 27, 2026] held that where the entire service tax liability has already been discharged by the service provider, any further demand on the service recipient under the Reverse Charge Mechanism (RCM) would amount to double taxation; however, such benefit is subject to the assessee conclusively proving that the tax has indeed been paid by the service provider.
Citation :
Service Tax Appeal No. 30548 of 2018, Final Order No. A/30129/2026, order dated February 27, 2026
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