https://www.taxtmi.com/caselaws?id=280836 The Tribunal held that the appellant, as the recipient of Goods Transport Agency services, was not liable to pay service tax under the reverse charge mechanism when the service tax had already been paid by the service provider. Referring to a clarification by the Central Board of Indirect Taxes and Customs, the Tribunal concluded that since the tax had already been paid on the services by the transporter, the Department could not confirm the same demand against the appellant. Consequently, the Tribunal set aside the order, allowing the appeal with consequential relief to the appellant. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 23 May 2019 06:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280836 The Tribunal held that the appellant, as the recipient of Goods Transport Agency services, was not liable to pay service tax under the reverse charge mechanism when the service tax had already been paid by the service provider. Referring to a clarification by the Central Board of Indirect Taxes and Customs, the Tribunal concluded that since the tax had already been paid on the services by the transporter, the Department could not confirm the same demand against the appellant. Consequently, the Tribunal set aside the order, allowing the appeal with consequential relief to the appellant. Case-Laws Service Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280836