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of <h1>CESTAT remands case for further examination of evidence on Service Tax payment to prevent double taxation.</h1> <h3>M/s. ML Agarwal Steels & Alloys (P) Ltd. Versus The Commissioner of Central Excise, Lucknow</h3> The Appellate Tribunal CESTAT, New Delhi remanded the case to the Adjudicating Authority for further examination of evidence regarding Service Tax payment ... Double taxation- Held that- Once it is established that the relevant tax amount in respect of transaction made between the appellant and the transporter, there should not be double taxation against the appellant. There should not be double taxation. The matter should be remand back. The Appellate Tribunal CESTAT, New Delhi remanded the matter to the Adjudicating Authority for examination of relevant evidence related to Service Tax payment by transporter to avoid double taxation against the appellant. The appeal was disposed accordingly.
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