2010 (1) TMI 715

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..... s 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. - ST/1509/2010-SM (BR) - 105/2011-SM(BR)(PB) - Dated:- 25-1-2011 - Shri D .....

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..... e 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. Finding no loss of revenue, as has been held by the learned Commis .....

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