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TMI Blog2017 (11) TMI 1726X X X X Extracts X X X X X X X X Extracts X X X X ..... d appellant claims that no demand is sustainable against the appellant - Held that:- As per N/N. 30/2012-ST dt 20.6.2012 there is no dispute that the appellant was required to pay 75% of the Service Tax on ‘Manpower Recruitment Agency Service’ availed. For the initial period, on pointing out by the Revenue the appellant immediately paid Service Tax. In that circumstance, the said demand is not sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jindal, The appellant is in appeal against the impugned order wherein demand was confirmed of Service Tax on account of Manpower Recruitment Agency service in terms of the Notification No. 30/2012-ST dt 20.6.2012. 2. The facts of the case are that in the month of July 2012 the appellant availed the Service of Manpower Recruitment Service and as per Notification No. 30/2012-ST dt 20.6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax, therefore, no demand is sustainable against the appellant as the whole Service Tax on the said service has already recovered by the Revenue and no double tax can be demanded from the appellant. 3. To support his contention, he relied on the decision of this Tribunal in the case of Omeri India Pvt Ltd vide order No A/13212/2017 dt 12.10.2017. 4. On the other hand the Ld AR reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me shall become double taxation against the appellant which is not permissible in the law. In that circumstance, the demand of Service Tax in terms of Notification No. 30/2012-ST dt 20.6.2012 is not sustainable against the appellant. 7. In the result, the impugned order is not sustainable, therefore, the same is set aside, therefore, the appeal is allowed. (Dictated and pronounced in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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