https://www.taxtmi.com/caselaws?id=35469 Recipient liability for GTA service tax under Notification No. 36/2004-S.T. could not sustain a second demand where the transporters had already paid tax on the same services. The record showed that the tax had already reached the Revenue and that fact was not disputed, so confirming the same liability again against the recipient would amount to duplicative recovery. On that basis, the confirmed demand and equal penalty were set aside. en-us Wed, 20 May 2009 00:00:00 +0530 Mon, 08 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35469 Recipient liability for GTA service tax under Notification No. 36/2004-S.T. could not sustain a second demand where the transporters had already paid tax on the same services. The record showed that the tax had already reached the Revenue and that fact was not disputed, so confirming the same liability again against the recipient would amount to duplicative recovery. On that basis, the confirmed demand and equal penalty were set aside. Case-Laws Service Tax Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35469