2012 (7) TMI 500

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..... e present provisions of Finance Act, 1994 - no loss of Revenue - Revenue appeal dismissed. - ST/ 603-604 OF 2008 - ST/A/214-215/ 2012 - CUS. - Dated:- 23-2-2012 - D.N. PANDA, RAKESH KUMAR, JJ. R.K. Gupta for the Appellant. Rupesh Kumar for the Respondent. ORDER D.N. Panda, Judicial Member Revenue has come in appeal with the grievance that it is affected for no service tax .....

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..... s same and recipient is respondent and there is no contradiction that tax was collected from the transporter, double taxation on the same transaction is inconceivable under the present provisions of Finance Act, 1994. Once we do not find any loss of Revenue, it is difficult to agree with the learned DR's proposition. We find that the present cases are within the four of the decision cited by the R .....

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