2018 (2) TMI 719

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..... ed, as it would amount to double deposit of the same amount of service tax on the services - appeals are allowed by restoring the orders of the original adjudicating authority. - ST/100/12 & ST/101/12 - A/70041-70042/2018-CU[DB] - Dated:- 2-1-2018 - Mrs. Archana Wadhwa, (Judicial) And Shri Anil G. Shakkarwar, Member(Technical) Shri Subhash Chand, Advocate for the Appellant (s) Shri Gy .....

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..... at effect on record. 4. Being aggrieved with the order passed by the original adjudicating authority Revenue filed appeals before Commissioner(Appeals). The appellate authority did not dispute the fact that the transporters have already deposited the amount, but allowed the appeals on the sole ground that it was the obligation of the GTA service recipient to pay the service tax. Inasmuch as the .....

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