Appellate Tribunal rules in favor of appellant, setting aside service tax for goods transport agency services.

The Appellate Tribunal CESTAT Ahmedabad set aside the confirmed service tax against the appellant for availing goods transport agency services, ruling that as the tax was already paid by the transporters, the Department cannot impose the same tax on the appellant. The appeal was allowed, providing consequential relief to the appellant.

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The Appellate Tribunal CESTAT Ahmedabad confirmed service tax of Rs. 51,385 against the appellant for availing goods transport agency services from January 2005 to September 2006. The tribunal ruled that since the tax was already paid by the transporters, the Department cannot confirm the same tax against the appellant. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellant.

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