https://www.taxtmi.com/caselaws?id=752815 Service tax on Goods Transport Agency services was held unsustainable where transporter certificates showed tax had already been discharged and no Cenvat credit had been availed. The Tribunal treated that documentary evidence as sufficient to rebut the demand, and applied its consistent view that the department cannot recover the same tax again from another person when service tax has already been paid, as that would amount to double taxation. On those facts, the assessee was entitled to the benefit of Notification No. 32/2004-ST and obtained relief. en-us Thu, 02 May 2024 00:00:00 +0530 Sat, 18 May 2024 06:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752815 Service tax on Goods Transport Agency services was held unsustainable where transporter certificates showed tax had already been discharged and no Cenvat credit had been availed. The Tribunal treated that documentary evidence as sufficient to rebut the demand, and applied its consistent view that the department cannot recover the same tax again from another person when service tax has already been paid, as that would amount to double taxation. On those facts, the assessee was entitled to the benefit of Notification No. 32/2004-ST and obtained relief. Case-Laws Service Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752815