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Learn MoreFacts:
Both the adjudication authority and the Commissioner (Appeals) confirmed the demand on the ground that the appellant being recipient of GTA service is liable to pay Service tax. The Appellant contended that, he has paid Service tax to the service provider and service provider in turn has paid the same to the Government. The revenue submitted that, in such case, service receiver was not discharged of its statutory liability and if the Service tax is paid by service provider he can seek refund thereof.
Held:
The Tribunal observed that there is no dispute regarding payment of Service tax by the provider of GTA service and therefore held that once the amount of Service tax is accepted by the Revenue from the provider of GTA service, it cannot be again demanded from the recipient of the GTA service.