2009 (8) TMI 1169 - AT - Service Tax

Summary

Issues involved: Double taxation of service under two different categories by different Commissionerates.

The judgment addresses the issue of double taxation of the same service under two different categories by different Commissionerates. The Petitioner argued that the demand raised for cargo handling services had already been taxed under the category of GTA service by National Coalfields Limited (NCL) and others from 2005 onwards. The Tribunal directed the Revenue to examine the issue of double taxation and granted time for the same. The Revenue was instructed to provide a clear report on whether the service charges subject to tax by the impugned order were also subject to double taxation by the Commissionerate of Allahabad. The report was expected by a specified date, and the matter was scheduled for further hearing.