https://www.taxtmi.com/caselaws?id=276682 The court ruled that the recipient of GTA service is not liable to pay Service Tax if the provider has already paid it, as accepted by the Revenue. The appellant successfully argued that demanding the tax from the recipient after it had been paid by the provider was not permissible under the Finance Act. The impugned order confirming the demand was set aside, and the appeal was allowed, with Judge S.S. Kang's separate judgment supporting this interpretation. en-us Fri, 29 Nov 2013 00:00:00 +0530 Thu, 15 Nov 2018 18:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276682 The court ruled that the recipient of GTA service is not liable to pay Service Tax if the provider has already paid it, as accepted by the Revenue. The appellant successfully argued that demanding the tax from the recipient after it had been paid by the provider was not permissible under the Finance Act. The impugned order confirming the demand was set aside, and the appeal was allowed, with Judge S.S. Kang's separate judgment supporting this interpretation. Case-Laws Service Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276682