2010 (1) TMI 715 - AT - Service Tax

Tax liability - Goods Transport Agency - The only dispute is the person who shall pay the service tax - When the treasury has not been affected by virtue of collection of service tax from the service provider as is the case of the Revenue and there is no legal infirmity in the decision of the learned Commissioner (Appeals) there cannot be double taxation of same service - But it is fact that realization of the service tax has been made from the service provider while the recipient of service of GTA has liability under the law - Hence, Revenue s appeal is dismissed.

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal seeking service tax from the recipient of Goods Transport Agency, as the service provider had already paid the tax. The Tribunal ruled that there should not be double taxation on the same service, and since there was no loss of revenue, the appeal was rejected.