2014 (8) TMI 447

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..... - Held that:- It is a clear finding in the impugned order by the Commissioner (Appeals) that service tax has been paid by the C&F Agents. In the Show Cause Notice nothing is contrary to that whether C&F Agents has paid service tax or not. It is settled law that service tax to be paid once not twice. If the department has any doubt regarding non-payment of service tax by the C&F Agents, they are f .....

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..... ce tax on outward transportation services. 2. Brief facts of the case are that the respondents are the exporter and they are paying service tax on inward goods transportation services but are not paying service tax on outward transportation service. Therefore, show cause notice was issued to them for demand of service tax on outward transportation service. The adjudicating authority confirmed t .....

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..... ed the submissions. 5. It is a clear finding in the impugned order by the Commissioner (Appeals) that service tax has been paid by the C F Agents. In the Show Cause Notice nothing is contrary to that whether C F Agents has paid service tax or not. It is settled law that service tax to be paid once not twice. If the department has any doubt regarding non-payment of service tax by the C F Agents, .....

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