Double taxation on GTA services barred where transporter already paid tax and no intent to evade was shown.

Service tax on GTA services already discharged by the transporter could not be demanded again from the recipient, as the matter was covered by settled precedent and the recipient was also entitled to CENVAT credit treatment. The same service therefore could not be subjected to a second tax demand on the recipient. On limitation, the extended period was unavailable because tax had been paid and there was no indication of intent to evade. The demand was held unsustainable and the stay application did not survive independently.

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Issues: (i) Whether service tax under GTA service could be demanded from the recipient when the transporter had already discharged tax on the same service; (ii) Whether the extended period of limitation could be invoked in the facts of the case.

Issue (i): Whether service tax under GTA service could be demanded from the recipient when the transporter had already discharged tax on the same service.

Analysis: The dispute related to transportation of raw material, where service tax had already been paid by the transporter. The cited Tribunal decisions were found applicable, and the matter was viewed as covered by settled precedent. The recipient could also claim the benefit of CENVAT credit, which reinforced the conclusion that the same service could not be subjected to tax demand again from the recipient.

Conclusion: The demand on the recipient for the same GTA service was not sustainable.

Issue (ii): Whether the extended period of limitation could be invoked in the facts of the case.

Analysis: Since tax had already been paid by the transporter and there was no intent to evade payment, invocation of the extended period was held to be unwarranted.

Conclusion: The extended period of limitation could not be invoked.

Final Conclusion: The appeal was covered by precedent and the impugned demand could not be sustained, with the stay application also not surviving independently.

Ratio Decidendi: Where tax on a service has already been discharged by the service provider and there is no intent to evade, the same service cannot be taxed again from the recipient and the extended limitation period is unavailable.

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