https://www.taxtmi.com/caselaws?id=753142 CESTAT Allahabad set aside a service tax demand for April 2015 to June 2017, ruling that the same transaction cannot be taxed under both GTA and SOTG categories at both service provider and recipient levels. The Tribunal found this constituted impermissible double taxation violating Article 265 of the Constitution, noting that tax had already been paid by the service recipient under GTA on reverse charge basis. The appeal was allowed with consequential relief, making issues of limitation, interest, and penalties irrelevant. en-us Thu, 04 Apr 2024 00:00:00 +0530 Sat, 25 May 2024 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753142 CESTAT Allahabad set aside a service tax demand for April 2015 to June 2017, ruling that the same transaction cannot be taxed under both GTA and SOTG categories at both service provider and recipient levels. The Tribunal found this constituted impermissible double taxation violating Article 265 of the Constitution, noting that tax had already been paid by the service recipient under GTA on reverse charge basis. The appeal was allowed with consequential relief, making issues of limitation, interest, and penalties irrelevant. Case-Laws Service Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753142