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    <title>2023 (9) TMI 303 - CESTAT KOLKATA</title>
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    <description>Transportation-related service tax demand was found unsustainable where records showed part-payment through challans, one component had already suffered tax at the transporter&#039;s end, freight paid sales and payments to Container Corporation of India related to outward freight on sold goods rather than an independent taxable service liability, and demand based only on book provisions for freight expenses could not stand when later invoices showed lower actual freight with tax paid on the actual amount. The confirmed demand was set aside.</description>
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      <description>Transportation-related service tax demand was found unsustainable where records showed part-payment through challans, one component had already suffered tax at the transporter&#039;s end, freight paid sales and payments to Container Corporation of India related to outward freight on sold goods rather than an independent taxable service liability, and demand based only on book provisions for freight expenses could not stand when later invoices showed lower actual freight with tax paid on the actual amount. The confirmed demand was set aside.</description>
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