https://www.taxtmi.com/caselaws?id=444372 The tribunal ruled in favor of the appellant, holding that they are not liable to pay service tax on Goods Transport Agency (GTA) services under the reverse charge mechanism (RCM) when the transport agency has already paid it. The appellant was also deemed entitled to Cenvat credit for the service tax paid by the transport agency. The tribunal set aside the previous order, allowing the appeal and concluding that demanding service tax from the appellant in such circumstances would result in impermissible double taxation. en-us Wed, 11 Oct 2023 00:00:00 +0530 Sat, 14 Oct 2023 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444372 The tribunal ruled in favor of the appellant, holding that they are not liable to pay service tax on Goods Transport Agency (GTA) services under the reverse charge mechanism (RCM) when the transport agency has already paid it. The appellant was also deemed entitled to Cenvat credit for the service tax paid by the transport agency. The tribunal set aside the previous order, allowing the appeal and concluding that demanding service tax from the appellant in such circumstances would result in impermissible double taxation. Case-Laws Service Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444372