2010 (6) TMI 173 - AT - Service Tax

Demand- Double payment- The assessees herein contend that the entire Service tax amount of P.s. 3, 052/- confirmed against them on the ground that they were the consignee and hence liable to pay Service tax on GTA services has already been paid by the GTA to whom the assessees made payment along with freight. Held that- present demand amounts to double payment and not sustainable. Impugned order set aside.

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessees, stating that the demand for Service tax cannot be sustained as it would result in double payment. The impugned order was set aside, and the appeal was allowed.