HomeIndirect TaxesOnce Tax Is Paid by Supplier, No Further Demand Can Be Raised...

Once Tax Is Paid by Supplier, No Further Demand Can Be Raised on Recipient as It Leads to Double Taxation: CESTAT

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that once tax has been paid by the supplier on a service which was taxable under reverse charge mechanism (i.e. liability to pay tax arises on recipient), no further demand can be made towards the recipient of services, as it would…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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