2008 (8) TMI 100 - AT - Service Tax

Appellant availing the GTA services, for the period January, 2005 to September, 2006 - service tax on the said services stands paid by the transporters - Revenue s contention that it was the liability of the appellant to pay the tax, is not acceptable held that once the tax is already paid on the services, it was not open to the Department to confirm the same against the appellant, in respect of the same services

Summary

The Appellate Tribunal CESTAT Ahmedabad confirmed service tax of Rs. 51,385 against the appellant for availing goods transport agency services from January 2005 to September 2006. The tribunal ruled that since the tax was already paid by the transporters, the Department cannot confirm the same tax against the appellant. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellant.