https://www.taxtmi.com/caselaws?id=377031 Where goods transport agency service tax had already been discharged by the transporter and accepted by Revenue, the same levy could not again be demanded from the recipient under reverse charge. The material records, including invoices, challans and certificates, supported the recipient's bona fide belief that no further liability survived. In the absence of suppression or misrepresentation, the extended limitation period was not available and penalty could not be sustained. The analysis therefore treats prior payment by the service provider as defeating a demand on the recipient and rejects penal consequences where disclosure was not shown to be withheld. en-us Fri, 08 Mar 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377031 Where goods transport agency service tax had already been discharged by the transporter and accepted by Revenue, the same levy could not again be demanded from the recipient under reverse charge. The material records, including invoices, challans and certificates, supported the recipient's bona fide belief that no further liability survived. In the absence of suppression or misrepresentation, the extended limitation period was not available and penalty could not be sustained. The analysis therefore treats prior payment by the service provider as defeating a demand on the recipient and rejects penal consequences where disclosure was not shown to be withheld. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377031